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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 33001 - 33025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201108037 | 514.07-00 | Acquisition Indebtedness | 02/25/2011 |
| 201108036 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 02/25/2011 |
| 201108035 | 6231.07-00 | Tax Matters Partner | 02/25/2011 |
| 201108034 | 4975.03-02 | Loan/Lease | 02/25/2011 |
| 201108033 | 6621.05-00 | Net Rate Interest Netting - Overpaid Estimated Taxes | 02/25/2011 |
| 201108033 | 6402.00-00 | Authority to Make Credits or Refunds | 02/25/2011 |
| 201108033 | 6601.10-00 | Request for Interest Netting | 02/25/2011 |
| 201108032 | 6224.01-04 | Ancillary Consistent Agreements | 02/25/2011 |
| 201108031 | 6501.04-00 | Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | 02/25/2011 |
| 201108030 | 6229.00-00 | Period of Limitations for Making Assessments | 02/25/2011 |
| 201108029 | 631.00-00 | Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore | 02/25/2011 |
| 201108028 | 1362.04-00 | Inadvertent Terminations | 02/25/2011 |
| 201108027 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2011 |
| 201108027 | 469.03-03 | Definition of Activity | 02/25/2011 |
| 201108026 | 1362.01-03 | Late Elections | 02/25/2011 |
| 201108025 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/25/2011 |
| 201108024 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 02/25/2011 |
| 201108023 | 754.02-00 | Timeliness of Election | 02/25/2011 |
| 201108023 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2011 |
| 201108022 | 1297.00-00 | Special Rules | 02/25/2011 |
| 201108022 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/25/2011 |
| 201108021 | 1297.00-00 | Special Rules | 02/25/2011 |
| 201108021 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/25/2011 |
| 201108020 | 1297.00-00 | Special Rules | 02/25/2011 |
| 201108020 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/25/2011 |
