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 53351 - 53375 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200518050 | 382.12-16 | Controlled Groups | 05/06/2005 |
| 200518049 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 05/06/2005 |
| 200518049 | 7704.01-00 | Meaning of | 05/06/2005 |
| 200518048 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/06/2005 |
| 200518048 | 9100.22-00 | Other | 05/06/2005 |
| 200518047 | 6166.00-00 | Extension of Time to Pay Estate Tax | 05/06/2005 |
| 200518047 | 6166.01-00 | Election - Time and Manner | 05/06/2005 |
| 200518047 | 6166.03-00 | Active Trade or Business | 05/06/2005 |
| 200518047 | 6166.50-00 | Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business | 05/06/2005 |
| 200518046 | 1362.01-03 | Late Elections | 05/06/2005 |
| 200518045 | 1362.01-03 | Late Elections | 05/06/2005 |
| 200518044 | 884.12-50 | Ruling That a Foreign Corporation is a Qualified Resident | 05/06/2005 |
| 200518043 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/06/2005 |
| 200518042 | 9100.09-00 | Section 442; Accounting Periods | 05/06/2005 |
| 200518041 | 1362.02-03 | Passive Investment Income | 05/06/2005 |
| 200518040 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 05/06/2005 |
| 200518039 | 7701.00-00 | Definitions | 05/06/2005 |
| 200518039 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/06/2005 |
| 200518038 | 1362.02-03 | Passive Investment Income | 05/06/2005 |
| 200518037 | 7701.03-06 | Liquidating Trusts | 05/06/2005 |
| 200518036 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/06/2005 |
| 200518036 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/06/2005 |
| 200518035 | 9100.09-00 | Section 442; Accounting Periods | 05/06/2005 |
| 200518034 | 355.01-01 | Split-Off | 05/06/2005 |
| 200518034 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/06/2005 |
