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 30701 - 30725 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201151011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/23/2011 |
| 201151010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/23/2011 |
| 201151010 | 7701.00-00 | Definitions | 12/23/2011 |
| 201151009 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151008 | 954.00-00 | Foreign Base Company Income | 12/23/2011 |
| 201151007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2011 |
| 201151007 | 2631.00-00 | GST Exemption | 12/23/2011 |
| 201151007 | 2632.01-00 | Time and Manner of Allocation | 12/23/2011 |
| 201151006 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151005 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151004 | 1362.04-00 | Inadvertent Terminations | 12/23/2011 |
| 201151004 | 1361.03-02 | Qualified Subchapter S Trusts | 12/23/2011 |
| 201151003 | 2032.00-00 | Alternate Valuation | 12/23/2011 |
| 201151003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2011 |
| 201151002 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 12/23/2011 |
| 201151002 | 457.01-00 | Year of Inclusion in Gross Income | 12/23/2011 |
| 201151002 | 402A.00-00 | Optional Treatment of Elective Deferrals as Roth Contributions | 12/23/2011 |
| 201151001 | 457.01-00 | Year of Inclusion in Gross Income | 12/23/2011 |
| 201151001 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 12/23/2011 |
| 201151001 | 402A.00-00 | Optional Treatment of Elective Deferrals as Roth Contributions | 12/23/2011 |
| 201150039 | 408.03-00 | Rollover Contributions | 12/16/2011 |
| 201150038 | 408.03-00 | Rollover Contributions | 12/16/2011 |
| 201150037 | 408.00-00 | Individual Retirement Accounts | 12/16/2011 |
| 201150037 | 408.06-00 | Distributions | 12/16/2011 |
| 201150037 | 408.07-00 | Prohibited Transactions | 12/16/2011 |
