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 42026 - 42050 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200851022 | 1362.01-03 | Late Elections | 12/19/2008 |
| 200851021 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851021 | 2642.00-00 | Inclusion Ratio | 12/19/2008 |
| 200851020 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851020 | 2642.00-00 | Inclusion Ratio | 12/19/2008 |
| 200851019 | 446.04-05 | Consent--Form, Time, etc., Requirements | 12/19/2008 |
| 200851019 | 446.04-12 | Valuing Inventories (See Also 0446.19-00) | 12/19/2008 |
| 200851019 | 446.19-00 | Change of Methods; Inventory | 12/19/2008 |
| 200851019 | 9100.10-01 | Accounting Methods | 12/19/2008 |
| 200851018 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/19/2008 |
| 200851018 | 1502.13-00 | Intercompany Transactions | 12/19/2008 |
| 200851017 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 12/19/2008 |
| 200851017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851016 | 9100.22-00 | Other | 12/19/2008 |
| 200851016 | 855.01-00 | General Rule | 12/19/2008 |
| 200851015 | 1362.00-00 | Election by Small Business Corporation | 12/19/2008 |
| 200851015 | 1362.01-03 | Late Elections | 12/19/2008 |
| 200851014 | 355.01-00 | Spin-Off | 12/19/2008 |
| 200851014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/19/2008 |
| 200851014 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/19/2008 |
| 200851013 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 12/19/2008 |
| 200851013 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 12/19/2008 |
| 200851012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851012 | 7701.00-00 | Definitions | 12/19/2008 |
| 200851011 | 1362.04-00 | Inadvertent Terminations | 12/19/2008 |
