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 30276 - 30300 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201206018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/10/2012 |
| 201206018 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 02/10/2012 |
| 201206018 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 02/10/2012 |
| 201206018 | 514.07-00 | Acquisition Indebtedness | 02/10/2012 |
| 201206017 | 6231.05-00 | Affected Item | 02/10/2012 |
| 201206016 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 02/10/2012 |
| 201206015 | 851.02-00 | Gross Income Requirement | 02/10/2012 |
| 201206014 | 6501.04-03 | Information Returns | 02/10/2012 |
| 201206014 | 6501.04-11 | Amended Returns | 02/10/2012 |
| 201206014 | 6501.08-05 | Amended Returns as Waivers | 02/10/2012 |
| 201206013 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/10/2012 |
| 201206012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2012 |
| 201206012 | 7701.00-00 | Definitions | 02/10/2012 |
| 201206011 | 1362.00-00 | Election by Small Business Corporation | 02/10/2012 |
| 201206010 | 338.01-02 | Time in which Election must be made | 02/10/2012 |
| 201206010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/10/2012 |
| 201206009 | 1362.01-00 | Eligible v. Ineligible | 02/10/2012 |
| 201206009 | 1362.01-02 | Election After Termination | 02/10/2012 |
| 201206009 | 1362.02-00 | Termination of Election | 02/10/2012 |
| 201206009 | 1362.02-02 | Ceases to be Small Business Corporation | 02/10/2012 |
| 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 |
