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 26726 - 26750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201321011 | 861.09-09 | Retroactive Election of Method | 05/24/2013 |
| 201321010 | 1295.02-02 | Retroactive Elections | 05/24/2013 |
| 201321009 | 1362.01-03 | Late Elections | 05/24/2013 |
| 201321008 | 1362.01-03 | Late Elections | 05/24/2013 |
| 201321007 | 897.00-00 | Disposition of Investment in United States Real Property | 05/24/2013 |
| 201321007 | 897.03-00 | U.S. Real Property Holding Corporation | 05/24/2013 |
| 201321007 | 897.05-00 | Distributions of U.S. Real Property Interest By Foreign Corporation | 05/24/2013 |
| 201321006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2013 |
| 201321006 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 05/24/2013 |
| 201321005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2013 |
| 201321005 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 05/24/2013 |
| 201321004 | 7701.00-00 | Definitions | 05/24/2013 |
| 201321004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2013 |
| 201321004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2013 |
| 201321003 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 05/24/2013 |
| 201321002 | 2642.00-00 | Inclusion Ratio | 05/24/2013 |
| 201321002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2013 |
| 201321001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2013 |
| 201321001 | 7701.00-00 | Definitions | 05/24/2013 |
| 201320023 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/17/2013 |
| 201320022 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2013 |
| 201320022 | 408A.00-00 | Roth IRA | 05/17/2013 |
| 201320021 | 401.06-00 | Required Distributions | 05/17/2013 |
| 201320021 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 05/17/2013 |
| 201320020 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 05/17/2013 |
