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 38451 - 38475 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200941025 | 6231.01-01 | Exception for Small Partnerships | 10/09/2009 |
| 200941024 | 6231.01-00 | Partnerships | 10/09/2009 |
| 200941023 | 3504.00-00 | Acts to be Performed by Agents | 10/09/2009 |
| 200941022 | 09.13.04-00 | BC: Ch.13: Filing and allow post-petition claims(1305) | 10/09/2009 |
| 200941021 | 7422.01-00 | Necessity for Claim for Refund | 10/09/2009 |
| 200941021 | 6501.03-02 | Computation | 10/09/2009 |
| 200941020 | 6425.00-00 | Adjustment of Overpayment of Estimated Income Tax by Corporation | 10/09/2009 |
| 200941019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/09/2009 |
| 200941019 | 1362.00-00 | Election by Small Business Corporation | 10/09/2009 |
| 200941019 | 368.06-00 | Change in Identity, etc. (Type "F") | 10/09/2009 |
| 200941018 | 6231.03-00 | Partnership Item | 10/09/2009 |
| 200941017 | 6013.00-00 | Joint Returns of Income Tax by Husband and Wife | 10/09/2009 |
| 200941016 | 2512.00-00 | Valuation of Gifts | 10/09/2009 |
| 200941016 | 2031.01-00 | Valuation of Property in General | 10/09/2009 |
| 200941015 | 1234.03-00 | Sale v. Option | 10/09/2009 |
| 200941014 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 10/09/2009 |
| 200941014 | 6511.03-00 | Special Rules | 10/09/2009 |
| 200941013 | 1272.06-03 | (blank) | 10/09/2009 |
| 200941012 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 10/09/2009 |
| 200941012 | 6721.06-02 | Intentional Disregard Exception | 10/09/2009 |
| 200941011 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel | 10/09/2009 |
| 200941010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2009 |
| 200941010 | 2056.07-02 | Partial Election | 10/09/2009 |
| 200941010 | 2652.01-02 | Special Election for QTIP | 10/09/2009 |
| 200941010 | 2654.00-00 | Special Rules | 10/09/2009 |
