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 28151 - 28175 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201243011 | 42.00-00 | Low-Income Housing Credit | 10/26/2012 |
| 201243010 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 10/26/2012 |
| 201243010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243009 | 1362.00-00 | Election by Small Business Corporation | 10/26/2012 |
| 201243009 | 1362.02-00 | Termination of Election | 10/26/2012 |
| 201243009 | 1362.04-00 | Inadvertent Terminations | 10/26/2012 |
| 201243008 | 1361.00-00 | Definitions | 10/26/2012 |
| 201243008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/26/2012 |
| 201243008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243007 | 1361.00-00 | Definitions | 10/26/2012 |
| 201243007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/26/2012 |
| 201243007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243006 | 2601.03-01 | Irrevocable Trusts | 10/26/2012 |
| 201243006 | 2501.01-00 | Gift v. Not a Gift | 10/26/2012 |
| 201243006 | 2001.00-00 | Imposition and Rate of Tax | 10/26/2012 |
| 201243006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2012 |
| 201243005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243005 | 7701.00-00 | Definitions | 10/26/2012 |
| 201243005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/26/2012 |
| 201243004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/26/2012 |
| 201243004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/26/2012 |
| 201243004 | 2519.00-00 | Disposition of Certain Life Estates | 10/26/2012 |
| 201243004 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 10/26/2012 |
| 201243004 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 10/26/2012 |
