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 34726 - 34750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201034022 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 08/27/2010 |
| 201034021 | 6231.05-00 | Affected Item | 08/27/2010 |
| 201034020 | 6231.13-00 | Items Cease to Be Partnership Items in Certain Cases | 08/27/2010 |
| 201034019 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 08/27/2010 |
| 201034018 | 1221.12-02 | Business Hedges | 08/27/2010 |
| 201034018 | 1256.01-00 | Treatment of Gain or Loss on Section 1256 Contracts | 08/27/2010 |
| 201034018 | 1256.05-02 | Identification of Transaction as Hedging | 08/27/2010 |
| 201034018 | 446.33-00 | Hedging transactions | 08/27/2010 |
| 201034017 | 41.00-00 | Credit for Increasing Research Activities | 08/27/2010 |
| 201034017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/27/2010 |
| 201034016 | 1362.04-00 | Inadvertent Terminations | 08/27/2010 |
| 201034016 | 1362.02-02 | Ceases to be Small Business Corporation | 08/27/2010 |
| 201034016 | 1362.02-00 | Termination of Election | 08/27/2010 |
| 201034016 | 1362.01-03 | Late Elections | 08/27/2010 |
| 201034015 | 1382.00-00 | Taxable Income of Cooperatives | 08/27/2010 |
| 201034015 | 199.06-00 | Agricultural and Horticultural Cooperatives | 08/27/2010 |
| 201034014 | 1362.01-03 | Late Elections | 08/27/2010 |
| 201034013 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2010 |
| 201034013 | 2642.00-00 | Inclusion Ratio | 08/27/2010 |
| 201034012 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/27/2010 |
| 201034011 | 851.02-00 | Gross Income Requirement | 08/27/2010 |
| 201034010 | 856.00-00 | Definition of Real Estate Investment Trust | 08/27/2010 |
| 201034009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2010 |
| 201034009 | 2642.00-00 | Inclusion Ratio | 08/27/2010 |
| 201034008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2010 |
