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 43626 - 43650 of 76942
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200827021 | 7701.00-00 | Definitions | 07/04/2008 |
| 200827021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/04/2008 |
| 200827020 | 754.02-00 | Timeliness of Election | 07/04/2008 |
| 200827020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/04/2008 |
| 200827019 | 1362.01-03 | Late Elections | 07/04/2008 |
| 200827018 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 07/04/2008 |
| 200827017 | 1295.02-02 | Retroactive Elections | 07/04/2008 |
| 200827016 | 1362.01-03 | Late Elections | 07/04/2008 |
| 200827015 | 642.09-00 | Perpetual Care Funds | 07/04/2008 |
| 200827014 | 7704.03-00 | Qualifying Income | 07/04/2008 |
| 200827013 | 664.03-02 | Charitable Remainder Unitrust | 07/04/2008 |
| 200827012 | 664.03-02 | Charitable Remainder Unitrust | 07/04/2008 |
| 200827011 | 664.03-02 | Charitable Remainder Unitrust | 07/04/2008 |
| 200827010 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/04/2008 |
| 200827009 | 664.00-00 | Charitable Remainder Trusts | 07/04/2008 |
| 200827009 | 507.00-00 | Termination of Private Foundation Status | 07/04/2008 |
| 200827009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/04/2008 |
| 200827009 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/04/2008 |
| 200827008 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 07/04/2008 |
| 200827007 | 3306.03-00 | Employment | 07/04/2008 |
| 200827007 | 3309.00-00 | State Law Coverage of Services Performed for Nonprofit Organizations or Governmental Entities | 07/04/2008 |
| 200827006 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 07/04/2008 |
| 200827005 | 1362.01-03 | Late Elections | 07/04/2008 |
| 200827004 | 115.02-00 | Separate Entity v. Integral Part | 07/04/2008 |
| 200827003 | 1502.20-00 | Loss Disallowance Rule | 07/04/2008 |
