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 55176 - 55200 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200439022 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2004 |
| 200439021 | 754.02-00 | Timeliness of Election | 09/24/2004 |
| 200439021 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2004 |
| 200439020 | 754.02-00 | Timeliness of Election | 09/24/2004 |
| 200439020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2004 |
| 200439019 | 754.02-00 | Timeliness of Election | 09/24/2004 |
| 200439019 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2004 |
| 200439018 | 1362.01-03 | Late Elections | 09/24/2004 |
| 200439017 | 61.28-03 | Return of Capital--Basis | 09/24/2004 |
| 200439017 | 61.29-00 | Agents--Conduits | 09/24/2004 |
| 200439017 | 277.00-00 | Deduction Incurred by Certain Membership Organizations in Transactions With Members | 09/24/2004 |
| 200439016 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/24/2004 |
| 200439016 | 72.19-00 | Required Distributions Where Holder Dies | 09/24/2004 |
| 200439015 | 1362.01-03 | Late Elections | 09/24/2004 |
| 200439014 | 338.01-02 | Time in which Election must be made | 09/24/2004 |
| 200439014 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/24/2004 |
| 200439013 | 1362.01-00 | Eligible v. Ineligible | 09/24/2004 |
| 200439012 | 1362.01-03 | Late Elections | 09/24/2004 |
| 200439011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
| 200439011 | 2642.00-00 | Inclusion Ratio | 09/24/2004 |
| 200439010 | 1362.01-03 | Late Elections | 09/24/2004 |
| 200439009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/24/2004 |
| 200439008 | 1362.01-03 | Late Elections | 09/24/2004 |
| 200439007 | 1362.04-00 | Inadvertent Terminations | 09/24/2004 |
| 200439006 | 1362.02-03 | Passive Investment Income | 09/24/2004 |
