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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 44901 - 44925 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200804017 | 1362.01-03 | Late Elections | 01/25/2008 |
| 200804016 | 108.01-00 | Exclusion From Gross Income | 01/25/2008 |
| 200804016 | 108.04-00 | General Rules for Discharges of Indebtedness | 01/25/2008 |
| 200804016 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/25/2008 |
| 200804016 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/25/2008 |
| 200804016 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 01/25/2008 |
| 200804016 | 172.01-00 | Carryback and Carryover | 01/25/2008 |
| 200804016 | 172.01-05 | 10-Year Carryover | 01/25/2008 |
| 200804016 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/25/2008 |
| 200804016 | 468B.00-00 | Special Rules For Designated Settlement Funds | 01/25/2008 |
| 200804016 | 468B.01-00 | In General | 01/25/2008 |
| 200804016 | 468B.04-01 | Qualified Payment | 01/25/2008 |
| 200804016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/25/2008 |
| 200804015 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/25/2008 |
| 200804015 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 01/25/2008 |
| 200804015 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 01/25/2008 |
| 200804015 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 01/25/2008 |
| 200804015 | 61.00-00 | Gross Income v. Not Gross Income | 01/25/2008 |
| 200804015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/25/2008 |
| 200804015 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/25/2008 |
| 200804015 | 1223.00-00 | Holding Period of Capital Assets | 01/25/2008 |
| 200804015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/25/2008 |
| 200804015 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/25/2008 |
| 200804014 | 2032A.00-00 | Valuation of Farm Real Property | 01/25/2008 |
| 200804014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/25/2008 |
