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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 53051 - 53075 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200521025 | 472.01-00 | Election | 05/27/2005 |
| 200521025 | 9100.11-00 | Section 472; LIFO Election | 05/27/2005 |
| 200521024 | 1362.01-03 | Late Elections | 05/27/2005 |
| 200521023 | 305.13-00 | Deemed Distributions | 05/27/2005 |
| 200521022 | 9100.01-00 | Section 42; Low-Income Housing Credit | 05/27/2005 |
| 200521021 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/27/2005 |
| 200521021 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 05/27/2005 |
| 200521021 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/27/2005 |
| 200521020 | 1362.01-03 | Late Elections | 05/27/2005 |
| 200521019 | 1362.01-03 | Late Elections | 05/27/2005 |
| 200521018 | 1502.75-00 | Filing Requirements | 05/27/2005 |
| 200521017 | 4041.00-00 | Special Fuels Tax (Taxable v. Not Taxable) | 05/27/2005 |
| 200521016 | 877.00-00 | Expatriation to Avoid Tax | 05/27/2005 |
| 200521015 | 877.00-00 | Expatriation to Avoid Tax | 05/27/2005 |
| 200521014 | 6166.00-00 | Extension of Time to Pay Estate Tax | 05/27/2005 |
| 200521014 | 6166.03-00 | Active Trade or Business | 05/27/2005 |
| 200521014 | 6166.50-00 | Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business | 05/27/2005 |
| 200521014 | 6166.51-00 | Business Enterprise | 05/27/2005 |
| 200521013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/27/2005 |
| 200521012 | 933.00-00 | Income From Sources Within Puerto Rico | 05/27/2005 |
| 200521012 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 05/27/2005 |
| 200521012 | 6041.00-00 | Information at Source | 05/27/2005 |
| 200521012 | 6041A.00-00 | Returns Regarding Payments of Remuneration for Services and Direct Sales | 05/27/2005 |
| 200521012 | 6047.00-00 | Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) | 05/27/2005 |
| 200521011 | 6050S.00-00 | Returns Relating to Higher Education Tuition and Related Expenses | 05/27/2005 |
