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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 31051 - 31075 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201145019 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 11/10/2011 |
| 201145019 | 6325.00-00 | Release of Lien or Discharge of Property | 11/10/2011 |
| 201145018 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/10/2011 |
| 201145017 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/10/2011 |
| 201145016 | 6212.00-00 | Notice of Deficiency | 11/10/2011 |
| 201145015 | 905.03-00 | Adjustments on Payment of Accrued Taxes | 11/10/2011 |
| 201145015 | 905.03-02 | Pooling Adjustments | 11/10/2011 |
| 201145015 | 905.03-03 | Redetermination of U.S. Liability | 11/10/2011 |
| 201145015 | 905.03-04 | Notification | 11/10/2011 |
| 201145015 | 905.03-05 | Timing of Notification | 11/10/2011 |
| 201145015 | 905.03-06 | Method of Notification | 11/10/2011 |
| 201145015 | 905.03-07 | Penalties | 11/10/2011 |
| 201145014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/10/2011 |
| 201145013 | 451.13-00 | Prepaid and Advance Income | 11/10/2011 |
| 201145012 | 332.01-00 | Nonrecognition of Gain or Loss | 11/10/2011 |
| 201145011 | 165.00-00 | Deductions For Losses | 11/10/2011 |
| 201145011 | 61.00-00 | Gross Income v. Not Gross Income | 11/10/2011 |
| 201145010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/10/2011 |
| 201145010 | 355.01-00 | Spin-Off | 11/10/2011 |
| 201145010 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/10/2011 |
| 201145010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/10/2011 |
| 201145009 | 9100.22-00 | Other | 11/10/2011 |
| 201145009 | 382.12-16 | Controlled Groups | 11/10/2011 |
| 201145008 | 856.00-00 | Definition of Real Estate Investment Trust | 11/10/2011 |
| 201145007 | 338.02-00 | Qualified Stock Purchase | 11/10/2011 |
