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 23551 - 23575 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201432020 | 6501.04-03 | Information Returns | 08/08/2014 |
| 201432019 | 6231.13-00 | Items Cease to Be Partnership Items in Certain Cases | 08/08/2014 |
| 201432018 | 9999.00-00 | Miscellaneous Issues | 08/08/2014 |
| 201432017 | 6103.11-06 | Disclosure for Investigative Purposes | 08/08/2014 |
| 201432016 | 475.02-04 | Identification Requirements | 08/08/2014 |
| 201432016 | 475.04-00 | Character of Gain or Loss | 08/08/2014 |
| 201432016 | 475.08-00 | Securities Traders | 08/08/2014 |
| 201432015 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/08/2014 |
| 201432014 | 856.00-00 | Definition of Real Estate Investment Trust | 08/08/2014 |
| 201432014 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/08/2014 |
| 201432013 | 833.03-03 | Material Change in Operations Existing Blue Cross or Blue Shield Organizations | 08/08/2014 |
| 201432012 | 468A.01-00 | In General | 08/08/2014 |
| 201432011 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 08/08/2014 |
| 201432010 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/08/2014 |
| 201432010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/08/2014 |
| 201432009 | 108.00-00 | Income From Discharge of Indebtedness | 08/08/2014 |
| 201432009 | 108.01-00 | Exclusion From Gross Income | 08/08/2014 |
| 201432009 | 108.02-00 | Reduction of Tax Attributes | 08/08/2014 |
| 201432009 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 08/08/2014 |
| 201432009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/08/2014 |
| 201432008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/08/2014 |
| 201432008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/08/2014 |
| 201432007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/08/2014 |
| 201432006 | 1362.02-00 | Termination of Election | 08/08/2014 |
| 201432006 | 1362.02-02 | Ceases to be Small Business Corporation | 08/08/2014 |
