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 23976 - 24000 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201423028 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 06/12/2014 |
| 201423027 | 501.12-03 | Mutual or Cooperative Electric Companies | 06/12/2014 |
| 201423026 | 501.03-05 | Corporations | 06/12/2014 |
| 201423025 | 6211.04-00 | Penalties | 06/06/2014 |
| 201423025 | 6662A.00-00 | Accuracy Related Penalty on Understatements with respect to Reportable Transactions | 06/06/2014 |
| 201423024 | 6321.01-00 | Property Subject v. Not Subject to Lien (See 6301.12-00) | 06/06/2014 |
| 201423023 | 41.00-00 | Credit for Increasing Research Activities | 06/06/2014 |
| 201423022 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 06/06/2014 |
| 201423021 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 06/06/2014 |
| 201423020 | 111.01-00 | Did Not Reduce Income Tax | 06/06/2014 |
| 201423020 | 111.06-00 | Tax Refunds | 06/06/2014 |
| 201423020 | 61.00-00 | Gross Income v. Not Gross Income | 06/06/2014 |
| 201423019 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 06/06/2014 |
| 201423019 | 475.02-01 | Securities Held for Investment | 06/06/2014 |
| 201423019 | 475.02-02 | Debt Instruments (or Obligations to Acquire Debt Instruments) not Held for Sale | 06/06/2014 |
| 201423019 | 475.08-00 | Securities Traders | 06/06/2014 |
| 201423018 | 9100.10-01 | Accounting Methods | 06/06/2014 |
| 201423017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/06/2014 |
| 201423016 | 7701.00-00 | Definitions | 06/06/2014 |
| 201423016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/06/2014 |
| 201423015 | 1295.02-02 | Retroactive Elections | 06/06/2014 |
| 201423014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/06/2014 |
| 201423013 | 1362.04-00 | Inadvertent Terminations | 06/06/2014 |
| 201423012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/06/2014 |
| 201423012 | 355.01-02 | Split-Up | 06/06/2014 |
