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 38026 - 38050 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200947017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947017 | 469.00-00 | Passive Activity Losses and Credits Limited | 11/20/2009 |
| 200947017 | 469.03-00 | Passive Activity Defined | 11/20/2009 |
| 200947017 | 469.03-03 | Definition of Activity | 11/20/2009 |
| 200947016 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947015 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947014 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947013 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 11/20/2009 |
| 200947013 | 338.01-02 | Time in which Election must be made | 11/20/2009 |
| 200947012 | 468A.04-00 | Ruling Amount | 11/20/2009 |
| 200947011 | 1362.04-00 | Inadvertent Terminations | 11/20/2009 |
| 200947010 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947009 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947008 | 1361.00-00 | Definitions | 11/20/2009 |
| 200947008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/20/2009 |
| 200947008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947006 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 11/20/2009 |
| 200947006 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/20/2009 |
| 200947005 | 168.20-00 | Classification of Property | 11/20/2009 |
| 200947005 | 45D.00-00 | New Markets Credit | 11/20/2009 |
