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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 25701 - 25725 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201338010 | 42.00-00 | Low-Income Housing Credit | 09/20/2013 |
| 201338009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338008 | 1362.01-03 | Late Elections | 09/20/2013 |
| 201338007 | 108.00-00 | Income From Discharge of Indebtedness | 09/20/2013 |
| 201338007 | 108.01-00 | Exclusion From Gross Income | 09/20/2013 |
| 201338007 | 108.02-00 | Reduction of Tax Attributes | 09/20/2013 |
| 201338007 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 09/20/2013 |
| 201338007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338006 | 1362.01-03 | Late Elections | 09/20/2013 |
| 201338005 | 61.00-00 | Gross Income v. Not Gross Income | 09/20/2013 |
| 201338005 | 817.00-00 | Treatment of Variable Contracts | 09/20/2013 |
| 201338004 | 817.00-00 | Treatment of Variable Contracts | 09/20/2013 |
| 201338003 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 09/20/2013 |
| 201338002 | 2642.00-00 | Inclusion Ratio | 09/20/2013 |
| 201338002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2013 |
| 201338001 | 7704.03-00 | Qualifying Income | 09/20/2013 |
| 201337019 | 412.06-00 | Minimum Funding Waiver | 09/13/2013 |
| 201337018 | 501.07-01 | Profit v. Not for Profit | 09/13/2013 |
| 201337017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 09/13/2013 |
| 201337017 | 501.03-18 | Prevention of Cruelty Groups | 09/13/2013 |
| 201337016 | 6224.01-00 | Partner May Waive Rights | 09/13/2013 |
| 201337015 | 6901.00-00 | Transferred Assets (See 9113.00-00) | 09/13/2013 |
| 201337014 | 7704.03-00 | Qualifying Income | 09/13/2013 |
| 201337013 | 168.36-00 | Lease Term (R 1986) | 09/13/2013 |
| 201337012 | 7701.25-04 | Terminal Rental Adjustment Clause | 09/13/2013 |
