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 56601 - 56625 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200409038 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/27/2004 |
| 200409037 | 9100.22-00 | Other | 02/27/2004 |
| 200409037 | 1503.04-04 | Dual Resident Corporation | 02/27/2004 |
| 200409036 | 9100.22-00 | Other | 02/27/2004 |
| 200409036 | 1503.04-04 | Dual Resident Corporation | 02/27/2004 |
| 200409035 | 9100.22-00 | Other | 02/27/2004 |
| 200409035 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 02/27/2004 |
| 200409034 | 311.00-00 | Taxability of Corporation on Distribution | 02/27/2004 |
| 200409033 | 61.00-00 | Gross Income v. Not Gross Income | 02/27/2004 |
| 200409033 | 7701.00-00 | Definitions | 02/27/2004 |
| 200409033 | 6041.00-00 | Information at Source | 02/27/2004 |
| 200409032 | 1362.01-03 | Late Elections | 02/27/2004 |
| 200409031 | 9100.04-00 | Section 168; MACRS | 02/27/2004 |
| 200409030 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 02/27/2004 |
| 200409030 | 337.16-00 | Loss Disallowance | 02/27/2004 |
| 200409030 | 1502.20-00 | Loss Disallowance Rule | 02/27/2004 |
| 200409029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2004 |
| 200409028 | 2642.00-00 | Inclusion Ratio | 02/27/2004 |
| 200409028 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2004 |
| 200409027 | 355.01-01 | Split-Off | 02/27/2004 |
| 200409027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/27/2004 |
| 200409026 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 02/27/2004 |
| 200409026 | 2632.01-00 | Time and Manner of Allocation | 02/27/2004 |
| 200409026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2004 |
| 200409025 | 9114.03-24 | Luxembourg | 02/27/2004 |
