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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 66526 - 66550 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200120036 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 05/18/2001 |
| 200120035 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 05/18/2001 |
| 200120035 | 6201.07-03 | Immediate | 05/18/2001 |
| 200120034 | 1092.05-02 | Mixed Straddle Account | 05/18/2001 |
| 200120033 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/18/2001 |
| 200120032 | 754.02-00 | Timeliness of Election | 05/18/2001 |
| 200120032 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/18/2001 |
| 200120031 | 1362.01-03 | Late Elections | 05/18/2001 |
| 200120030 | 355.01-00 | Spin-Off | 05/18/2001 |
| 200120030 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/18/2001 |
| 200120029 | 9100.22-00 | Other | 05/18/2001 |
| 200120029 | 1503.04-04 | Dual Resident Corporation | 05/18/2001 |
| 200120028 | 9100.22-00 | Other | 05/18/2001 |
| 200120028 | 1503.04-04 | Dual Resident Corporation | 05/18/2001 |
| 200120027 | 1362.01-03 | Late Elections | 05/18/2001 |
| 200120026 | 468A.04-02 | Revised Schedules | 05/18/2001 |
| 200120026 | 468A.03-04 | Formulas or Other Methods | 05/18/2001 |
| 200120025 | 468A.04-02 | Revised Schedules | 05/18/2001 |
| 200120025 | 468A.03-04 | Formulas or Other Methods | 05/18/2001 |
| 200120024 | 451.14-00 | Constructive Receipt | 05/18/2001 |
| 200120023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/18/2001 |
| 200120022 | 457.01-00 | Year of Inclusion in Gross Income | 05/18/2001 |
| 200120022 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 05/18/2001 |
| 200120021 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/18/2001 |
| 200120020 | 465.00-00 | Deductions Limited to Amount at Risk | 05/18/2001 |
