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 33426 - 33450 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201102053 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/14/2011 |
| 201102052 | 61.00-00 | Gross Income v. Not Gross Income | 01/14/2011 |
| 201102052 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/14/2011 |
| 201102052 | 2501.01-00 | Gift v. Not a Gift | 01/14/2011 |
| 201102052 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/14/2011 |
| 201102052 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/14/2011 |
| 201102051 | 61.00-00 | Gross Income v. Not Gross Income | 01/14/2011 |
| 201102051 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/14/2011 |
| 201102051 | 2501.01-00 | Gift v. Not a Gift | 01/14/2011 |
| 201102051 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/14/2011 |
| 201102051 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/14/2011 |
| 201102050 | 172.03-00 | Specified Business | 01/14/2011 |
| 201102049 | 1362.01-03 | Late Elections | 01/14/2011 |
| 201102048 | 1362.01-03 | Late Elections | 01/14/2011 |
| 201102047 | 851.02-00 | Gross Income Requirement | 01/14/2011 |
| 201102046 | 355.02-00 | Non Pro Rata Distributions, etc. | 01/14/2011 |
| 201102046 | 355.03-00 | Active Business | 01/14/2011 |
| 201102046 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/14/2011 |
| 201102046 | 1361.02-00 | Stock Owned by Husband and Wife | 01/14/2011 |
| 201102046 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 01/14/2011 |
| 201102046 | 1363.02-00 | Elections of an S Corporation | 01/14/2011 |
| 201102046 | 1374.03-00 | Net Unrealized Built-in Gain | 01/14/2011 |
| 201102045 | 1295.02-02 | Retroactive Elections | 01/14/2011 |
| 201102044 | 1295.02-02 | Retroactive Elections | 01/14/2011 |
| 201102043 | 1362.01-03 | Late Elections | 01/14/2011 |
