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 27051 - 27075 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201314027 | 9114.03-06 | Canada | 04/05/2013 |
| 201314026 | 1295.02-02 | Retroactive Elections | 04/05/2013 |
| 201314025 | 7704.05-00 | Transitional Rule for Existing Partnerships | 04/05/2013 |
| 201314024 | 115.00-00 | Income of States, Municipalities, etc. | 04/05/2013 |
| 201314023 | 115.00-00 | Income of States, Municipalities, etc. | 04/05/2013 |
| 201314022 | 115.00-00 | Income of States, Municipalities, etc. | 04/05/2013 |
| 201314021 | 115.00-00 | Income of States, Municipalities, etc. | 04/05/2013 |
| 201314020 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/05/2013 |
| 201314019 | 9100.22-00 | Other | 04/05/2013 |
| 201314019 | 9114.03-06 | Canada | 04/05/2013 |
| 201314018 | 2632.01-00 | Time and Manner of Allocation | 04/05/2013 |
| 201314018 | 2642.00-00 | Inclusion Ratio | 04/05/2013 |
| 201314018 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314017 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/05/2013 |
| 201314017 | 2601.04-00 | Transitional Rules | 04/05/2013 |
| 201314017 | 2601.04-05 | Cases of Mental Incompetency | 04/05/2013 |
| 201314017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
| 201314015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/05/2013 |
| 201314015 | 7701.00-00 | Definitions | 04/05/2013 |
| 201314014 | 1361.01-04 | More than One Class of Stock | 04/05/2013 |
| 201314014 | 1362.04-00 | Inadvertent Terminations | 04/05/2013 |
| 201314013 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/05/2013 |
| 201314013 | 754.02-00 | Timeliness of Election | 04/05/2013 |
| 201314013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2013 |
