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 31576 - 31600 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201129030 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/22/2011 |
| 201129029 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 07/22/2011 |
| 201129029 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 07/22/2011 |
| 201129028 | 7704.03-00 | Qualifying Income | 07/22/2011 |
| 201129027 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2011 |
| 201129027 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 07/22/2011 |
| 201129027 | 2642.00-00 | Inclusion Ratio | 07/22/2011 |
| 201129026 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 07/22/2011 |
| 201129026 | 663.04-00 | 65-Day Rule | 07/22/2011 |
| 201129026 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2011 |
| 201129026 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 07/22/2011 |
| 201129025 | 1362.01-03 | Late Elections | 07/22/2011 |
| 201129024 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/22/2011 |
| 201129024 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/22/2011 |
| 201129023 | 1361.01-04 | More than One Class of Stock | 07/22/2011 |
| 201129023 | 1362.04-00 | Inadvertent Terminations | 07/22/2011 |
| 201129022 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2011 |
| 201129021 | 2601.01-00 | Effective Dates | 07/22/2011 |
| 201129021 | 2601.03-01 | Irrevocable Trusts | 07/22/2011 |
| 201129021 | 1001.02-07 | Property Differing Materially | 07/22/2011 |
| 201129021 | 1223.00-00 | Holding Period of Capital Assets | 07/22/2011 |
| 201129020 | 2032A.05-01 | Disposition of Interest | 07/22/2011 |
| 201129020 | 2032A.05-02 | Cessation of Qualified Use | 07/22/2011 |
| 201129019 | 2032A.05-01 | Disposition of Interest | 07/22/2011 |
| 201129019 | 2032A.05-02 | Cessation of Qualified Use | 07/22/2011 |
