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 66001 - 66025 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200127023 | 664.01-00 | Character of Distribution | 07/06/2001 |
| 200127023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/06/2001 |
| 200127023 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 07/06/2001 |
| 200127022 | 1398.00-00 | Rules Relating to Individual's Title 11 Cases | 07/06/2001 |
| 200127022 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/06/2001 |
| 200127021 | 1362.00-00 | Election by Small Business Corporation | 07/06/2001 |
| 200127020 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/06/2001 |
| 200127020 | 338.01-02 | Time in which Election must be made | 07/06/2001 |
| 200127019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2001 |
| 200127019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/06/2001 |
| 200127018 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127017 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127016 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127015 | 1362.04-00 | Inadvertent Terminations | 07/06/2001 |
| 200127014 | 1362.00-00 | Election by Small Business Corporation | 07/06/2001 |
| 200127013 | 1362.01-03 | Late Elections | 07/06/2001 |
| 200127012 | 7701.03-00 | Association v. Trust | 07/06/2001 |
| 200127012 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/06/2001 |
| 200127012 | 301.00-00 | Distributions of Property | 07/06/2001 |
| 200127011 | 905.03-00 | Adjustments on Payment of Accrued Taxes | 07/06/2001 |
| 200127010 | 901.01-00 | Allowance of Credit | 07/06/2001 |
| 200127009 | 17.00.00-00 | COMPROMISE AND SETTLEMENT | 07/06/2001 |
| 200127008 | 1502.75-00 | Filing Requirements | 07/06/2001 |
| 200127008 | 1502.76-00 | Taxable Year of Members of Group | 07/06/2001 |
| 200127008 | 6501.04-00 | Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | 07/06/2001 |
