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 26626 - 26650 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201322026 | 468B.06-00 | Other Funds | 05/31/2013 |
| 201322025 | 2642.00-00 | Inclusion Ratio | 05/31/2013 |
| 201322025 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/31/2013 |
| 201322025 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/31/2013 |
| 201322025 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/31/2013 |
| 201322024 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 05/31/2013 |
| 201322024 | 7704.03-00 | Qualifying Income | 05/31/2013 |
| 201322023 | 61.00-00 | Gross Income v. Not Gross Income | 05/31/2013 |
| 201322023 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 05/31/2013 |
| 201322022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2013 |
| 201322022 | 7701.00-00 | Definitions | 05/31/2013 |
| 201322021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2013 |
| 201322021 | 7701.00-00 | Definitions | 05/31/2013 |
| 201322020 | 1253.00-00 | Transfers of Franchises, Trademarks, and Trade Names | 05/31/2013 |
| 201322019 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 05/31/2013 |
| 201322018 | 1295.02-02 | Retroactive Elections | 05/31/2013 |
| 201322017 | 1295.02-02 | Retroactive Elections | 05/31/2013 |
| 201322016 | 1361.00-00 | Definitions | 05/31/2013 |
| 201322016 | 1361.03-02 | Qualified Subchapter S Trusts | 05/31/2013 |
| 201322016 | 1362.00-00 | Election by Small Business Corporation | 05/31/2013 |
| 201322016 | 1362.04-00 | Inadvertent Terminations | 05/31/2013 |
| 201322015 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322014 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322013 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
| 201322012 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 05/31/2013 |
