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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 27476 - 27500 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201303017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/18/2013 |
| 201303017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/18/2013 |
| 201303017 | 501.33-00 | Private v. Public Interest Served | 01/18/2013 |
| 201303016 | 01.05.00-00 | ADMINISTRATION: Personnel | 01/18/2013 |
| 201303015 | 168.36-00 | Additional First Year Depreciation | 01/18/2013 |
| 201303014 | 6227.00-00 | Administrative Adjustments Requests | 01/18/2013 |
| 201303013 | 6231.13-00 | Items Cease to Be Partnership Items in Certain Cases | 01/18/2013 |
| 201303012 | 6231.01-00 | Partnerships | 01/18/2013 |
| 201303011 | 6231.01-01 | Exception for Small Partnerships | 01/18/2013 |
| 201303011 | 6229.03-02 | No Return Filed Equals No Limit | 01/18/2013 |
| 201303010 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 01/18/2013 |
| 201303009 | 1362.04-00 | Inadvertent Terminations | 01/18/2013 |
| 201303008 | 115.00-00 | Income of States, Municipalities, etc. | 01/18/2013 |
| 201303007 | 9100.04-00 | Section 168; MACRS | 01/18/2013 |
| 201303006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2013 |
| 201303006 | 2642.00-00 | Inclusion Ratio | 01/18/2013 |
| 201303005 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 01/18/2013 |
| 201303004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2013 |
| 201303004 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 01/18/2013 |
| 201303003 | 2056.07-00 | Qualified Terminable Interest Property | 01/18/2013 |
| 201303003 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 01/18/2013 |
| 201303003 | 2519.00-00 | Disposition of Certain Life Estates | 01/18/2013 |
| 201303003 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/18/2013 |
| 201303003 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/18/2013 |
| 201303002 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 01/18/2013 |
