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 47226 - 47250 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200713024 | 501.06-02 | Conduct of Business for Profit | 03/30/2007 |
| 200713024 | 512.07-00 | Trade Shows (See Also 0501.26-04) | 03/30/2007 |
| 200713024 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/30/2007 |
| 200713023 | 263A.02-07 | Farmers | 03/30/2007 |
| 200713023 | 263A.05-00 | Property Produced in a Farming Business | 03/30/2007 |
| 200713023 | 263A.05-01 | Two-Year Preproductive Period | 03/30/2007 |
| 200713022 | 1362.01-03 | Late Elections | 03/30/2007 |
| 200713021 | 9100.22-00 | Other | 03/30/2007 |
| 200713021 | 1503.04-04 | Dual Resident Corporation | 03/30/2007 |
| 200713020 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/30/2007 |
| 200713020 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 03/30/2007 |
| 200713019 | 1362.01-03 | Late Elections | 03/30/2007 |
| 200713018 | 2057.00-00 | Qualified Family Business Interests | 03/30/2007 |
| 200713018 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/30/2007 |
| 200713017 | 1362.02-03 | Passive Investment Income | 03/30/2007 |
| 200713017 | 1362.02-00 | Termination of Election | 03/30/2007 |
| 200713017 | 1362.00-00 | Election by Small Business Corporation | 03/30/2007 |
| 200713016 | 1362.01-03 | Late Elections | 03/30/2007 |
| 200713015 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 03/30/2007 |
| 200713014 | 1381.02-00 | Certain Other Cooperatives | 03/30/2007 |
| 200713013 | 7701.00-00 | Definitions | 03/30/2007 |
| 200713013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/30/2007 |
| 200713012 | 7701.00-00 | Definitions | 03/30/2007 |
| 200713012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/30/2007 |
| 200713011 | 7701.00-00 | Definitions | 03/30/2007 |
