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 36726 - 36750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201011018 | 6501.01-03 | Tentative Carryback Adjustment | 03/19/2010 |
| 201011017 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 03/19/2010 |
| 201011016 | 6228.05-00 | Other Requests | 03/19/2010 |
| 201011015 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 03/19/2010 |
| 201011014 | 6212.01-01 | Joint Liability | 03/19/2010 |
| 201011013 | 6231.03-00 | Partnership Item | 03/19/2010 |
| 201011012 | 6231.05-00 | Affected Item | 03/19/2010 |
| 201011011 | 6231.05-00 | Affected Item | 03/19/2010 |
| 201011010 | 1366.00-00 | Pass-Thru of Items to Shareholders | 03/19/2010 |
| 201011009 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 03/19/2010 |
| 201011008 | 2601.03-01 | Irrevocable Trusts | 03/19/2010 |
| 201011008 | 1001.02-07 | Property Differing Materially | 03/19/2010 |
| 201011007 | 1362.01-03 | Late Elections | 03/19/2010 |
| 201011006 | 1362.01-03 | Late Elections | 03/19/2010 |
| 201011005 | 1362.04-00 | Inadvertent Terminations | 03/19/2010 |
| 201011004 | 754.02-00 | Timeliness of Election | 03/19/2010 |
| 201011004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/19/2010 |
| 201011003 | 165.00-00 | Deductions For Losses | 03/19/2010 |
| 201011003 | 165.06-00 | Worthless Securities | 03/19/2010 |
| 201011003 | 165.06-02 | Securities In Affiliated Corporations | 03/19/2010 |
| 201011003 | 1502.13-00 | Intercompany Transactions | 03/19/2010 |
| 201011002 | 2601.03-01 | Irrevocable Trusts | 03/19/2010 |
| 201011002 | 1001.02-07 | Property Differing Materially | 03/19/2010 |
| 201011001 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments in the Tax Year Even Though Not Paid Until Subsequent Year | 03/19/2010 |
| 201010032 | 408.03-00 | Rollover Contributions | 03/12/2010 |
