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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 40601 - 40625 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200915012 | 1362.04-00 | Inadvertent Terminations | 04/10/2009 |
| 200915011 | 7701.00-00 | Definitions | 04/10/2009 |
| 200915011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2009 |
| 200915010 | 7701.00-00 | Definitions | 04/10/2009 |
| 200915010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2009 |
| 200915009 | 7701.00-00 | Definitions | 04/10/2009 |
| 200915009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2009 |
| 200915008 | 7701.00-00 | Definitions | 04/10/2009 |
| 200915008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2009 |
| 200915007 | 7701.00-00 | Definitions | 04/10/2009 |
| 200915007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2009 |
| 200915006 | 61.00-00 | Gross Income v. Not Gross Income | 04/10/2009 |
| 200915006 | 817.00-00 | Treatment of Variable Contracts | 04/10/2009 |
| 200915005 | 1362.04-00 | Inadvertent Terminations | 04/10/2009 |
| 200915004 | 1362.04-00 | Inadvertent Terminations | 04/10/2009 |
| 200915003 | 1362.04-00 | Inadvertent Terminations | 04/10/2009 |
| 200915002 | 141.01-01 | Business Use Test | 04/10/2009 |
| 200915002 | 141.01-04 | Output Facilities | 04/10/2009 |
| 200915001 | 332.00-00 | Complete Liquidation of Subsidiaries | 04/10/2009 |
| 200915001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/10/2009 |
| 200915001 | 355.01-01 | Split-Off | 04/10/2009 |
| 200915001 | 1361.01-05 | Ineligible Corporation | 04/10/2009 |
| 200915001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/10/2009 |
| 200915001 | 1362.01-00 | Eligible v. Ineligible | 04/10/2009 |
| 200915001 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 04/10/2009 |
