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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 33076 - 33100 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201107017 | 6231.01-01 | Exception for Small Partnerships | 02/18/2011 |
| 201107016 | 6231.07-00 | Tax Matters Partner | 02/18/2011 |
| 201107015 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/18/2011 |
| 201107014 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 02/18/2011 |
| 201107014 | 6331.00-00 | Levy and Distraint | 02/18/2011 |
| 201107013 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 02/18/2011 |
| 201107012 | 851.02-00 | Gross Income Requirement | 02/18/2011 |
| 201107011 | 61.00-00 | Gross Income v. Not Gross Income | 02/18/2011 |
| 201107010 | 61.00-00 | Gross Income v. Not Gross Income | 02/18/2011 |
| 201107009 | 1297.00-00 | Special Rules | 02/18/2011 |
| 201107009 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/18/2011 |
| 201107008 | 1297.00-00 | Special Rules | 02/18/2011 |
| 201107008 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/18/2011 |
| 201107007 | 1297.00-00 | Special Rules | 02/18/2011 |
| 201107007 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/18/2011 |
| 201107006 | 1297.00-00 | Special Rules | 02/18/2011 |
| 201107006 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/18/2011 |
| 201107005 | 1297.00-00 | Special Rules | 02/18/2011 |
| 201107005 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/18/2011 |
| 201107004 | 1297.00-00 | Special Rules | 02/18/2011 |
| 201107004 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/18/2011 |
| 201107003 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 02/18/2011 |
| 201107003 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/18/2011 |
| 201107003 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/18/2011 |
| 201107002 | 167.22-01 | Normalization Rules | 02/18/2011 |
