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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 8126 - 8150 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202137010 | 6330.00-00 | Collection Due Process - Levy | 09/17/2021 |
| 202137010 | 6331.16-00 | Insurance Proceeds | 09/17/2021 |
| 202137009 | 6402.00-00 | Authority to Make Credits or Refunds | 09/17/2021 |
| 202137008 | 6213.07-02 | Tentative Carryback Adjustments | 09/17/2021 |
| 202137008 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 09/17/2021 |
| 202137008 | 7507.00-00 | Exemption of Insolvent Banks From Tax | 09/17/2021 |
| 202137007 | 4942.00-00 | Taxes on Failure to Distribute Income | 09/17/2021 |
| 202137007 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/17/2021 |
| 202137006 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 09/17/2021 |
| 202137005 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 09/17/2021 |
| 202137004 | 7701.00-00 | Definitions | 09/17/2021 |
| 202137004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/17/2021 |
| 202137003 | 1059.06-00 | Election to Substitute Fair Market Value | 09/17/2021 |
| 202137003 | 1059.06-02 | Written Determination | 09/17/2021 |
| 202137002 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 09/17/2021 |
| 202137002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 09/17/2021 |
| 202137002 | 9100.22-00 | Other | 09/17/2021 |
| 202137001 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 09/17/2021 |
| 202137001 | 338.01-00 | Express Election | 09/17/2021 |
| 202137001 | 338.01-02 | Time in which Election must be made | 09/17/2021 |
| 202137001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/2021 |
| 202137001 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 09/17/2021 |
| 202137000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/17/2021 |
| 202136005 | 4942.03-07 | Set-Asides | 09/10/2021 |
| 202136004 | 408.03-00 | Rollover Contributions | 09/10/2021 |
