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 26751 - 26775 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201320019 | 6201.00-00 | Assessment Authority | 05/17/2013 |
| 201320018 | 6227.05-00 | Other Requests | 05/17/2013 |
| 201320017 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 05/17/2013 |
| 201320017 | 861.09-06 | Asset Method of Apportionment | 05/17/2013 |
| 201320017 | 861.09-07 | Fair Market Value Method | 05/17/2013 |
| 201320016 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2013 |
| 201320016 | 7701.00-00 | Definitions | 05/17/2013 |
| 201320016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/17/2013 |
| 201320015 | 9100.04-00 | Section 168; MACRS | 05/17/2013 |
| 201320014 | 78.00.00-00 | TAX SHELTERS | 05/17/2013 |
| 201320013 | 9100.04-00 | Section 168; MACRS | 05/17/2013 |
| 201320012 | 1362.01-02 | Election After Termination | 05/17/2013 |
| 201320011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/17/2013 |
| 201320011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2013 |
| 201320010 | 1362.01-03 | Late Elections | 05/17/2013 |
| 201320009 | 643.02-00 | Income Defined | 05/17/2013 |
| 201320009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/17/2013 |
| 201320009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/17/2013 |
| 201320009 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/17/2013 |
| 201320009 | 2601.03-01 | Irrevocable Trusts | 05/17/2013 |
| 201320009 | 2601.04-00 | Transitional Rules | 05/17/2013 |
| 201320008 | 1362.00-00 | Election by Small Business Corporation | 05/17/2013 |
| 201320008 | 1362.02-00 | Termination of Election | 05/17/2013 |
| 201320008 | 1362.02-03 | Passive Investment Income | 05/17/2013 |
| 201320008 | 1362.04-00 | Inadvertent Terminations | 05/17/2013 |
