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 20351 - 20375 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201532036 | 3401.01-00 | Wages Subject to Withholding | 08/07/2015 |
| 201532035 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 08/07/2015 |
| 201532034 | 45O.00-00 | Agriculture Chemicals Security Credit | 08/07/2015 |
| 201532033 | 954.03-00 | Foreign Base Company Sales Income | 08/07/2015 |
| 201532032 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 08/07/2015 |
| 201532031 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 08/07/2015 |
| 201532031 | 2642.00-00 | Inclusion Ratio | 08/07/2015 |
| 201532031 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2015 |
| 201532030 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/07/2015 |
| 201532030 | 9100.22-00 | Other | 08/07/2015 |
| 201532029 | 118.00-00 | Contributions to the Capital of a Corporation | 08/07/2015 |
| 201532028 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 08/07/2015 |
| 201532028 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2015 |
| 201532027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/07/2015 |
| 201532026 | 72.19-00 | Required Distributions Where Holder Dies | 08/07/2015 |
| 201532026 | 72.19-01 | Exceptions | 08/07/2015 |
| 201532025 | 167.22-01 | Normalization Rules | 08/07/2015 |
| 201532024 | 167.22-01 | Normalization Rules | 08/07/2015 |
| 201532023 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/07/2015 |
| 201532023 | 672.05-00 | Subpart E not to Result in Foreign Ownership | 08/07/2015 |
| 201532023 | 672.05-01 | Exceptions to General Rule | 08/07/2015 |
| 201532023 | 7701.03-00 | Association v. Trust | 08/07/2015 |
| 201532022 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 08/07/2015 |
| 201532021 | 1031.02-00 | Like Kind Property | 08/07/2015 |
| 201532020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/07/2015 |
