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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 34026 - 34050 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201047001 | 1362.01-03 | Late Elections | 11/26/2010 |
| 201046020 | 408.03-00 | Rollover Contributions | 11/19/2010 |
| 201046019 | 4971.02-00 | Additional Tax | 11/19/2010 |
| 201046018 | 4945.04-04 | Grants to Individuals | 11/19/2010 |
| 201046017 | 4945.04-04 | Grants to Individuals | 11/19/2010 |
| 201046016 | 501.36-00 | Business Activities | 11/19/2010 |
| 201046016 | 501.36-01 | Section 501(c)(3) Organizations | 11/19/2010 |
| 201046015 | 1221.12-02 | Business Hedges | 11/19/2010 |
| 201046015 | 1256.01-00 | Treatment of Gain or Loss on Section 1256 Contracts | 11/19/2010 |
| 201046015 | 1256.05-02 | Identification of Transaction as Hedging | 11/19/2010 |
| 201046015 | 446.33-00 | Hedging transactions | 11/19/2010 |
| 201046014 | 42.00-00 | Low-Income Housing Credit | 11/19/2010 |
| 201046013 | 61.00.00-00 | PAYMENT | 11/19/2010 |
| 201046013 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 11/19/2010 |
| 201046013 | 136.00-00 | Energy Conservation Subsidies Provided by Public Utilities | 11/19/2010 |
| 201046012 | 7701.00-00 | Definitions | 11/19/2010 |
| 201046011 | 1362.00-00 | Election by Small Business Corporation | 11/19/2010 |
| 201046011 | 1362.02-00 | Termination of Election | 11/19/2010 |
| 201046011 | 1362.02-03 | Passive Investment Income | 11/19/2010 |
| 201046011 | 1362.04-00 | Inadvertent Terminations | 11/19/2010 |
| 201046010 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 11/19/2010 |
| 201046009 | 460.02-01 | Look-Back Method | 11/19/2010 |
| 201046008 | 7702.00-00 | Life Insurance Contract Defined | 11/19/2010 |
| 201046008 | 7702.02-00 | Cash Value Accumulation Test | 11/19/2010 |
| 201046008 | 7702.17-00 | Change in Benefits During First 15 Years | 11/19/2010 |
