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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 52176 - 52200 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200537019 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 09/16/2005 |
| 200537019 | 642.03-03 | Paid or Permanently Set Aside | 09/16/2005 |
| 200537018 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537017 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2005 |
| 200537016 | 754.02-00 | Timeliness of Election | 09/16/2005 |
| 200537016 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/16/2005 |
| 200537015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2005 |
| 200537015 | 7701.00-00 | Definitions | 09/16/2005 |
| 200537014 | 103.02-00 | State and Local | 09/16/2005 |
| 200537013 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537012 | 1362.04-00 | Inadvertent Terminations | 09/16/2005 |
| 200537011 | 41.00-00 | Credit for Increasing Research Activities | 09/16/2005 |
| 200537010 | 1361.01-04 | More than One Class of Stock | 09/16/2005 |
| 200537009 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537008 | 754.02-00 | Timeliness of Election | 09/16/2005 |
| 200537008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/16/2005 |
| 200537007 | 1362.04-00 | Inadvertent Terminations | 09/16/2005 |
| 200537006 | 115.00-00 | Income of States, Municipalities, etc. | 09/16/2005 |
| 200537005 | 162.36-02 | Covered Employees | 09/16/2005 |
| 200537004 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537003 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/16/2005 |
| 200537002 | 1362.02-03 | Passive Investment Income | 09/16/2005 |
| 200537001 | 1362.04-00 | Inadvertent Terminations | 09/16/2005 |
| 200536032 | 7425.05-00 | Redemption by United States; Discharge of Liens | 09/09/2005 |
