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 40276 - 40300 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200919050 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 05/08/2009 |
| 200919049 | 6231.01-01 | Exception for Small Partnerships | 05/08/2009 |
| 200919048 | 108.01-03 | Qualified Principal Residence Indebtedness | 05/08/2009 |
| 200919047 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 05/08/2009 |
| 200919046 | 451.13-00 | Prepaid and Advance Income | 05/08/2009 |
| 200919045 | 6013.03-04 | Nonresident Alien | 05/08/2009 |
| 200919044 | 6013.03-04 | Nonresident Alien | 05/08/2009 |
| 200919043 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 05/08/2009 |
| 200919042 | 6103.11-06 | Disclosure for Investigative Purposes | 05/08/2009 |
| 200919042 | 6103.05-11 | Disclosure of Return to Attorney-in-Fact | 05/08/2009 |
| 200919041 | 460.02-01 | Look-Back Method | 05/08/2009 |
| 200919040 | 165.00-00 | Deductions For Losses | 05/08/2009 |
| 200919039 | 6110.15-00 | Special Rules for Chief Counsel Advice | 05/08/2009 |
| 200919038 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 05/08/2009 |
| 200919037 | 7430.02-01 | Requirement Administrative Remedies Exhausted | 05/08/2009 |
| 200919037 | 7430.03-04 | Determination as to Prevailing Party | 05/08/2009 |
| 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| 200919035 | 108.01-03 | R 1986 Qualified Business Indebtedness (Repealed 1986) | 05/08/2009 |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 |
