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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 40201 - 40225 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200919036 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 05/08/2009 |
| 200919035 | 108.01-03 | R 1986 Qualified Business Indebtedness (Repealed 1986) | 05/08/2009 |
| 200919034 | 6229.02-00 | Extension by Agreement | 05/08/2009 |
| 200919033 | 453.02-00 | Casual Sale of Personalty | 05/08/2009 |
| 200919032 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 05/08/2009 |
| 200919032 | 367.03-06 | Transfer of Stock Subject to a Five-Year Gain Recognition Agreement | 05/08/2009 |
| 200919032 | 367.03-09 | Transfers of Stock in a Controlled Foreign Corporation | 05/08/2009 |
| 200919032 | 367.03-10 | Requirements of Gain Recognition Agreement | 05/08/2009 |
| 200919032 | 367.03-14 | Failure to Comply | 05/08/2009 |
| 200919031 | 61.00-00 | Gross Income v. Not Gross Income | 05/08/2009 |
| 200919030 | 3231.04-00 | Compensation v. Not Compensation | 05/08/2009 |
| 200919029 | 1362.01-03 | Late Elections | 05/08/2009 |
| 200919028 | 1362.00-00 | Election by Small Business Corporation | 05/08/2009 |
| 200919028 | 1362.01-00 | Eligible v. Ineligible | 05/08/2009 |
| 200919028 | 1362.01-03 | Late Elections | 05/08/2009 |
| 200919027 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 05/08/2009 |
| 200919026 | 1362.01-03 | Late Elections | 05/08/2009 |
| 200919025 | 817.00-00 | Treatment of Variable Contracts | 05/08/2009 |
| 200919024 | 1362.01-03 | Late Elections | 05/08/2009 |
| 200919023 | 7701.00-00 | Definitions | 05/08/2009 |
| 200919023 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2009 |
| 200919022 | 115.00-00 | Income of States, Municipalities, etc. | 05/08/2009 |
| 200919021 | 1362.01-03 | Late Elections | 05/08/2009 |
| 200919020 | 162.36-01 | General Rules | 05/08/2009 |
| 200919019 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 05/08/2009 |
