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 44726 - 44750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200808027 | 355.01-00 | Spin-Off | 02/22/2008 |
| 200808026 | 1362.01-03 | Late Elections | 02/22/2008 |
| 200808025 | 115.00-00 | Income of States, Municipalities, etc. | 02/22/2008 |
| 200808024 | 856.01-00 | Income Requirements | 02/22/2008 |
| 200808023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/22/2008 |
| 200808022 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/22/2008 |
| 200808021 | 9100.22-00 | Other | 02/22/2008 |
| 200808021 | 362.00-00 | Basis to Corporations | 02/22/2008 |
| 200808020 | 7701.00-00 | Definitions | 02/22/2008 |
| 200808020 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2008 |
| 200808019 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 02/22/2008 |
| 200808018 | 664.03-02 | Charitable Remainder Unitrust | 02/22/2008 |
| 200808018 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 02/22/2008 |
| 200808018 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 02/22/2008 |
| 200808017 | 4041.03-00 | Liability for Tax | 02/22/2008 |
| 200808017 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel | 02/22/2008 |
| 200808017 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 02/22/2008 |
| 200808016 | 1362.02-03 | Passive Investment Income | 02/22/2008 |
| 200808015 | 7701.02-00 | Partnerships v. Associations | 02/22/2008 |
| 200808015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2008 |
| 200808015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808014 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/22/2008 |
| 200808013 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/22/2008 |
| 200808012 | 6041.00-00 | Information at Source | 02/22/2008 |
| 200808012 | 61.00-00 | Gross Income v. Not Gross Income | 02/22/2008 |
