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 25401 - 25425 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201349010 | 1295.02-02 | Retroactive Elections | 12/06/2013 |
| 201349009 | 9100.22-00 | Other | 12/06/2013 |
| 201349009 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/06/2013 |
| 201349008 | 9100.22-00 | Other | 12/06/2013 |
| 201349008 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/06/2013 |
| 201349007 | 1362.01-03 | Late Elections | 12/06/2013 |
| 201349006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/06/2013 |
| 201349006 | 355.01-00 | Spin-Off | 12/06/2013 |
| 201349006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/06/2013 |
| 201349006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/06/2013 |
| 201349005 | 2652.01-02 | Special Election for QTIP | 12/06/2013 |
| 201349005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2013 |
| 201349004 | 7704.03-00 | Qualifying Income | 12/06/2013 |
| 201349003 | 9100.22-00 | Other | 12/06/2013 |
| 201349003 | 992.02-00 | Election | 12/06/2013 |
| 201349002 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 12/06/2013 |
| 201349002 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 12/06/2013 |
| 201349002 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 12/06/2013 |
| 201349002 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 12/06/2013 |
| 201349002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/06/2013 |
| 201349002 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/06/2013 |
| 201349002 | 61.00-00 | Gross Income v. Not Gross Income | 12/06/2013 |
| 201349002 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 12/06/2013 |
| 201349002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/06/2013 |
| 201349001 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 12/06/2013 |
