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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 30001 - 30025 of 76592
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201206009 | 1362.04-00 | Inadvertent Terminations | 02/10/2012 |
| 201206009 | 1362.00-00 | Election by Small Business Corporation | 02/10/2012 |
| 201206008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2012 |
| 201206008 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2012 |
| 201206007 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206006 | 9100.22-00 | Other | 02/10/2012 |
| 201206006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/10/2012 |
| 201206005 | 71.00-00 | Alimony--Separate Maintenance Payments | 02/10/2012 |
| 201206005 | 215.00-00 | Alimony, etc., Payments | 02/10/2012 |
| 201206005 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 02/10/2012 |
| 201206005 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/10/2012 |
| 201206005 | 2512.00-00 | Valuation of Gifts | 02/10/2012 |
| 201206005 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 02/10/2012 |
| 201206005 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 02/10/2012 |
| 201206005 | 2043.00-00 | Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) | 02/10/2012 |
| 201206004 | 7704.03-00 | Qualifying Income | 02/10/2012 |
| 201206003 | 954.03-00 | Foreign Base Company Sales Income | 02/10/2012 |
| 201206002 | 9100.01-00 | Section 42; Low-Income Housing Credit | 02/10/2012 |
| 201206002 | 42.00-00 | Low-Income Housing Credit | 02/10/2012 |
| 201206001 | 856.04-00 | Rents From Real Property | 02/10/2012 |
| 201205024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/03/2012 |
| 201205023 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/03/2012 |
| 201205022 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 02/03/2012 |
| 201205021 | 408.03-00 | Rollover Contributions | 02/03/2012 |
