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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 49151 - 49175 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200631026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/04/2006 |
| 200631025 | 72.20-04 | Substantially Equal Payments | 08/04/2006 |
| 200631024 | 414.09-00 | Certain Employee Contributions | 08/04/2006 |
| 200631023 | 61.09-01 | Claim of Right | 08/04/2006 |
| 200631022 | 9100.21-00 | Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 08/04/2006 |
| 200631022 | 1503.04-00 | Dual Consolidated Loss | 08/04/2006 |
| 200631021 | 1362.01-03 | Late Elections | 08/04/2006 |
| 200631020 | 897.03-00 | U.S. Real Property Holding Corporation | 08/04/2006 |
| 200631020 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 08/04/2006 |
| 200631019 | 9100.22-00 | Other | 08/04/2006 |
| 200631019 | 1503.04-04 | Dual Resident Corporation | 08/04/2006 |
| 200631018 | 1362.01-03 | Late Elections | 08/04/2006 |
| 200631017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/04/2006 |
| 200631016 | 9100.22-00 | Other | 08/04/2006 |
| 200631016 | 1503.04-04 | Dual Resident Corporation | 08/04/2006 |
| 200631015 | 1362.01-03 | Late Elections | 08/04/2006 |
| 200631014 | 704.00-00 | Partner's Distributive Share | 08/04/2006 |
| 200631014 | 737.00-00 | Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner | 08/04/2006 |
| 200631014 | 751.01-00 | Sale or Exchange of Interest in Partnership | 08/04/2006 |
| 200631013 | 1362.01-03 | Late Elections | 08/04/2006 |
| 200631012 | 1031.03-00 | Like Kind Real Estate | 08/04/2006 |
| 200631011 | 1362.04-00 | Inadvertent Terminations | 08/04/2006 |
| 200631010 | 754.02-00 | Timeliness of Election | 08/04/2006 |
| 200631010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/04/2006 |
| 200631009 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2006 |
