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 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200821025 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 05/23/2008 |
| 200821025 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2008 |
| 200821024 | 61.30-03 | Anticipatory Assignment of Income | 05/23/2008 |
| 200821023 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/23/2008 |
| 200821023 | 9100.22-00 | Other | 05/23/2008 |
| 200821022 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 05/23/2008 |
| 200821021 | 7704.03-00 | Qualifying Income | 05/23/2008 |
| 200821020 | 985.01-00 | Functional Currency of a QBU | 05/23/2008 |
| 200821020 | 985.03-00 | Change in Functional Currency | 05/23/2008 |
| 200821019 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 05/23/2008 |
| 200821019 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 05/23/2008 |
| 200821019 | 468B.01-00 | In General | 05/23/2008 |
| 200821018 | 355.09-00 | Distributions Within a Consolidated Group | 05/23/2008 |
| 200821018 | 355.03-01 | Five-Year Requirement | 05/23/2008 |
| 200821018 | 355.05-01 | Distribution of Control | 05/23/2008 |
| 200821017 | 7701.00-00 | Definitions | 05/23/2008 |
| 200821017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/23/2008 |
| 200821016 | 7701.00-00 | Definitions | 05/23/2008 |
| 200821016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/23/2008 |
| 200821015 | 7701.00-00 | Definitions | 05/23/2008 |
| 200821015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/23/2008 |
| 200821014 | 7701.00-00 | Definitions | 05/23/2008 |
| 200821014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/23/2008 |
| 200821013 | 2041.04-00 | Special Powers | 05/23/2008 |
| 200821013 | 2601.01-00 | Effective Dates | 05/23/2008 |
