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 50851 - 50875 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200605014 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/03/2006 |
| 200605013 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/03/2006 |
| 200605013 | 512.02-00 | Partnerships | 02/03/2006 |
| 200605012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/03/2006 |
| 200605011 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 02/03/2006 |
| 200605011 | 451.13-01 | Services (Rev. Rul. 71-21) | 02/03/2006 |
| 200605010 | 471.03-02 | Discounts | 02/03/2006 |
| 200605009 | 1362.01-03 | Late Elections | 02/03/2006 |
| 200605008 | 1362.01-03 | Late Elections | 02/03/2006 |
| 200605007 | 1362.01-03 | Late Elections | 02/03/2006 |
| 200605006 | 1362.01-03 | Late Elections | 02/03/2006 |
| 200605005 | 1362.04-00 | Inadvertent Terminations | 02/03/2006 |
| 200605004 | 42.05-03 | Date Property is Placed in Service | 02/03/2006 |
| 200605003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/03/2006 |
| 200605002 | 7701.00-00 | Definitions | 02/03/2006 |
| 200605002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/03/2006 |
| 200605001 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 02/03/2006 |
| 200605001 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 02/03/2006 |
| 200605001 | 2055.12-07 | Guaranteed Annuity Lead Interest | 02/03/2006 |
| 200605001 | 2055.12-10 | Reformations of Nonqualifying Interests | 02/03/2006 |
| 200605001 | 664.00-00 | Charitable Remainder Trusts | 02/03/2006 |
| 200605001 | 664.03-01 | Charitable Remainder Annuity Trust | 02/03/2006 |
| 200604040 | 404.11-00 | Year of Deduction | 01/27/2006 |
| 200604039 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/27/2006 |
| 200604039 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/27/2006 |
