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 40176 - 40200 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200920043 | 461.16-00 | Accrual of Other Taxes | 05/15/2009 |
| 200920042 | 6707.00-00 | Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) | 05/15/2009 |
| 200920041 | 3231.04-00 | Compensation v. Not Compensation | 05/15/2009 |
| 200920040 | 6621.01-00 | Overpayment and Underpayment Rates | 05/15/2009 |
| 200920039 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 05/15/2009 |
| 200920038 | 6227.00-00 | Administrative Adjustments Requests | 05/15/2009 |
| 200920037 | 7701.00-00 | Definitions | 05/15/2009 |
| 200920037 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2009 |
| 200920037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/15/2009 |
| 200920036 | 7701.00-00 | Definitions | 05/15/2009 |
| 200920036 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2009 |
| 200920036 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/15/2009 |
| 200920035 | 7701.00-00 | Definitions | 05/15/2009 |
| 200920035 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2009 |
| 200920035 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/15/2009 |
| 200920034 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 05/15/2009 |
| 200920034 | 861.09-06 | Asset Method of Apportionment | 05/15/2009 |
| 200920034 | 861.09-07 | Fair Market Value Method | 05/15/2009 |
| 200920033 | 2702.02-02 | Personal Residence in Trust | 05/15/2009 |
| 200920032 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 05/15/2009 |
| 200920031 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 05/15/2009 |
| 200920030 | 7701.00-00 | Definitions | 05/15/2009 |
| 200920030 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2009 |
| 200920030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/15/2009 |
| 200920029 | 7701.00-00 | Definitions | 05/15/2009 |
