IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 27076 - 27100 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201311028 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 03/15/2013 |
| 201311027 | 6103.02-08 | Disclosure | 03/15/2013 |
| 201311027 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 03/15/2013 |
| 201311026 | 6323.01-05 | Securities | 06/01/2012 |
| 201311025 | 6227.00-00 | Administrative Adjustments Requests | 03/15/2013 |
| 201311024 | 638.00-00 | Continental Shelf Areas | 03/15/2013 |
| 201311024 | 863.02-04 | Transportation | 03/15/2013 |
| 201311023 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 03/15/2013 |
| 201311022 | 3121.01-00 | Wages | 03/15/2013 |
| 201311021 | 461.06-01 | Accrual Basis | 03/15/2013 |
| 201311021 | 461.01-06 | Expenditure For Asset Having Long Useful Life | 03/15/2013 |
| 201311021 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 03/15/2013 |
| 201311020 | 9100.09-00 | Section 442; Accounting Periods | 03/15/2013 |
| 201311019 | 9100.09-00 | Section 442; Accounting Periods | 03/15/2013 |
| 201311018 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/15/2013 |
| 201311017 | 1362.00-00 | Election by Small Business Corporation | 03/15/2013 |
| 201311017 | 1362.01-00 | Eligible v. Ineligible | 03/15/2013 |
| 201311017 | 1362.01-03 | Late Elections | 03/15/2013 |
| 201311017 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/15/2013 |
| 201311017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/15/2013 |
| 201311016 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/15/2013 |
| 201311015 | 1362.01-03 | Late Elections | 03/15/2013 |
| 201311014 | 1296.00-00 | Passive Foreign Investment Company | 03/15/2013 |
| 201311013 | 7701.00-00 | Definitions | 03/15/2013 |
| 201311013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/15/2013 |
