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 28001 - 28025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201248015 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 11/30/2012 |
| 201248015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/30/2012 |
| 201248014 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 11/30/2012 |
| 201248014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/30/2012 |
| 201248013 | 1362.00-00 | Election by Small Business Corporation | 11/30/2012 |
| 201248013 | 1362.01-03 | Late Elections | 11/30/2012 |
| 201248012 | 9100.22-00 | Other | 11/30/2012 |
| 201248012 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/30/2012 |
| 201248011 | 115.00-00 | Income of States, Municipalities, etc. | 11/30/2012 |
| 201248010 | 1295.02-02 | Retroactive Elections | 11/30/2012 |
| 201248009 | 1295.02-02 | Retroactive Elections | 11/30/2012 |
| 201248008 | 453.05-00 | Disposition of Obligations | 11/30/2012 |
| 201248007 | 453.05-00 | Disposition of Obligations | 11/30/2012 |
| 201248006 | 453.05-00 | Disposition of Obligations | 11/30/2012 |
| 201248005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/30/2012 |
| 201248005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/30/2012 |
| 201248004 | 9100.04-00 | Section 168; MACRS | 11/30/2012 |
| 201248003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/30/2012 |
| 201248002 | 1504.02-01 | Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation | 11/30/2012 |
| 201248001 | 1362.04-00 | Inadvertent Terminations | 11/30/2012 |
| 201248001 | 1362.02-03 | Passive Investment Income | 11/30/2012 |
| 201247025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/23/2012 |
| 201247024 | 414.08-00 | Church Plan | 11/23/2012 |
| 201247024 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/23/2012 |
| 201247023 | 414.08-00 | Church Plan | 11/23/2012 |
