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 43976 - 44000 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200820020 | 367.00-00 | Foreign Corporations | 05/16/2008 |
| 200820019 | 61.00-00 | Gross Income v. Not Gross Income | 05/16/2008 |
| 200820019 | 61.05-04 | Dividend | 05/16/2008 |
| 200820018 | 1362.01-03 | Late Elections | 05/16/2008 |
| 200820017 | 1031.07-00 | Exchanges Not Solely In Kind | 05/16/2008 |
| 200820016 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 05/16/2008 |
| 200820015 | 7701.00-00 | Definitions | 05/16/2008 |
| 200820015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2008 |
| 200820014 | 1362.04-00 | Inadvertent Terminations | 05/16/2008 |
| 200820014 | 1361.03-02 | Qualified Subchapter S Trusts | 05/16/2008 |
| 200820013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/16/2008 |
| 200820013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/16/2008 |
| 200820013 | 7701.00-00 | Definitions | 05/16/2008 |
| 200820012 | 103.02-01 | Political Subdivisions | 05/16/2008 |
| 200820011 | 48.00-00 | Energy Credit; Reforestation Credit | 05/16/2008 |
| 200820010 | 83.02-04 | Revocability of Election | 05/16/2008 |
| 200820009 | 72.02-00 | Investment in Contract | 05/16/2008 |
| 200820009 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 05/16/2008 |
| 200820009 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/16/2008 |
| 200820009 | 401.06-00 | Required Distributions | 05/16/2008 |
| 200820009 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 05/16/2008 |
| 200820009 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 05/16/2008 |
| 200820009 | 408.06-00 | Distributions | 05/16/2008 |
| 200820009 | 4973.00-00 | Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities | 05/16/2008 |
| 200820009 | 4979.00-00 | Tax on Certain Excess Contributions | 05/16/2008 |
