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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 40976 - 41000 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200910040 | 1361.00-00 | Definitions | 03/06/2009 |
| 200910040 | 1362.00-00 | Election by Small Business Corporation | 03/06/2009 |
| 200910039 | 6231.07-00 | Tax Matters Partner | 03/06/2009 |
| 200910038 | 6231.01-01 | Exception for Small Partnerships | 03/06/2009 |
| 200910038 | 6231.07-00 | Tax Matters Partner | 03/06/2009 |
| 200910037 | 163.00-00 | Interest | 03/06/2009 |
| 200910036 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 03/06/2009 |
| 200910036 | 6103.05-02 | Disclosure of Joint Return | 03/06/2009 |
| 200910035 | 6320.00-00 | Collection Due Process - Lien | 03/06/2009 |
| 200910034 | 6227.02-00 | Request for Tax Matters Partner | 03/06/2009 |
| 200910033 | 7122.00-00 | Offers in Compromises | 03/06/2009 |
| 200910033 | 6334.00-00 | Property Exempt From Levy | 03/06/2009 |
| 200910033 | 7403.05-00 | Property Subject v. Not Subject to Enforcement | 03/06/2009 |
| 200910032 | 6231.13-00 | Items Cease to Be Partnership Items in Certain Cases | 03/06/2009 |
| 200910031 | 7121.00-00 | Closing Agreements | 03/06/2009 |
| 200910030 | 311.00-00 | Taxability of Corporation on Distribution | 03/06/2009 |
| 200910030 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 03/06/2009 |
| 200910030 | 441.01-00 | Definition of Taxable Year | 03/06/2009 |
| 200910029 | 61.40-00 | Governmental Benefits and Subsidies | 03/06/2009 |
| 200910029 | 165.00-00 | Deductions For Losses | 03/06/2009 |
| 200910028 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/06/2009 |
| 200910027 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/06/2009 |
| 200910027 | 368.03-00 | Stock for Property (Type "C") | 03/06/2009 |
| 200910027 | 368.08-00 | Continuity of Interest Rule | 03/06/2009 |
| 200910027 | 368.08-06 | Business Enterprise Continuity | 03/06/2009 |
