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 41426 - 41450 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200905025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/30/2009 |
| 200905025 | 7701.00-00 | Definitions | 01/30/2009 |
| 200905024 | 1362.01-03 | Late Elections | 01/30/2009 |
| 200905023 | 1362.01-03 | Late Elections | 01/30/2009 |
| 200905022 | 7701.00-00 | Definitions | 01/30/2009 |
| 200905021 | 337.16-02 | Allowable Worthless Stock Loss | 01/30/2009 |
| 200905021 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 01/30/2009 |
| 200905020 | 1504.00-00 | Definitions | 01/30/2009 |
| 200905020 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 01/30/2009 |
| 200905020 | 1502.50-00 | Life and Non-Life | 01/30/2009 |
| 200905019 | 1362.01-03 | Late Elections | 01/30/2009 |
| 200905019 | 1362.04-00 | Inadvertent Terminations | 01/30/2009 |
| 200905018 | 355.01-01 | Split-Off | 01/30/2009 |
| 200905018 | 355.03-00 | Active Business | 01/30/2009 |
| 200905017 | 9100.09-00 | Section 442; Accounting Periods | 01/30/2009 |
| 200905016 | 404.11-00 | Year of Deduction | 01/30/2009 |
| 200905015 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/30/2009 |
| 200905015 | 2055.13-00 | Works of Art and Their Copyrights | 01/30/2009 |
| 200905014 | 1362.00-00 | Election by Small Business Corporation | 01/30/2009 |
| 200905014 | 1362.04-00 | Inadvertent Terminations | 01/30/2009 |
| 200905013 | 1362.01-03 | Late Elections | 01/30/2009 |
| 200905012 | 1362.02-03 | Passive Investment Income | 01/30/2009 |
| 200905011 | 1362.02-03 | Passive Investment Income | 01/30/2009 |
| 200905010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/30/2009 |
| 200905010 | 7701.00-00 | Definitions | 01/30/2009 |
