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 51251 - 51275 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200550039 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/16/2005 |
| 200550039 | 402.08-01 | Rollover Lump Sums | 12/16/2005 |
| 200550038 | 408.03-00 | Rollover Contributions | 12/16/2005 |
| 200550037 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 12/16/2005 |
| 200550036 | 9100.22-00 | Other | 12/16/2005 |
| 200550036 | 1503.04-04 | Dual Resident Corporation | 12/16/2005 |
| 200550035 | 9100.22-00 | Other | 12/16/2005 |
| 200550035 | 1503.04-04 | Dual Resident Corporation | 12/16/2005 |
| 200550034 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 12/16/2005 |
| 200550034 | 9100.11-00 | Section 472; LIFO Election | 12/16/2005 |
| 200550033 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 12/16/2005 |
| 200550033 | 9100.11-00 | Section 472; LIFO Election | 12/16/2005 |
| 200550032 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 12/16/2005 |
| 200550032 | 901.01-04 | Dual Capacity Taxpayers | 12/16/2005 |
| 200550031 | 1362.04-00 | Inadvertent Terminations | 12/16/2005 |
| 200550030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2005 |
| 200550029 | 2642.00-00 | Inclusion Ratio | 12/16/2005 |
| 200550029 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2005 |
| 200550028 | 2642.00-00 | Inclusion Ratio | 12/16/2005 |
| 200550028 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2005 |
| 200550027 | 2642.00-00 | Inclusion Ratio | 12/16/2005 |
| 200550027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2005 |
| 200550026 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 12/16/2005 |
| 200550025 | 985.00-00 | Functional Currency | 12/16/2005 |
| 200550024 | 1362.01-03 | Late Elections | 12/16/2005 |
