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 28751 - 28775 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201233015 | 4281.00-00 | Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) | 08/17/2012 |
| 201233014 | 1361.00-00 | Definitions | 08/17/2012 |
| 201233014 | 1361.03-02 | Qualified Subchapter S Trusts | 08/17/2012 |
| 201233013 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2012 |
| 201233013 | 2642.00-00 | Inclusion Ratio | 08/17/2012 |
| 201233012 | 1362.01-03 | Late Elections | 08/17/2012 |
| 201233011 | 2523.06-01 | Qualified Terminable Interest Property | 08/17/2012 |
| 201233011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2012 |
| 201233011 | 7805.04-01 | Retroactive Application of Rulings | 08/17/2012 |
| 201233010 | 7704.03-00 | Qualifying Income | 08/17/2012 |
| 201233009 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 08/17/2012 |
| 201233008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 08/17/2012 |
| 201233007 | 7701.00-00 | Definitions | 08/17/2012 |
| 201233006 | 9100.22-00 | Other | 08/17/2012 |
| 201233006 | 172.01-00 | Carryback and Carryover | 08/17/2012 |
| 201233006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/17/2012 |
| 201233005 | 9100.11-00 | Section 472; LIFO Election | 08/17/2012 |
| 201233004 | 1362.01-00 | Eligible v. Ineligible | 08/17/2012 |
| 201233004 | 1362.01-03 | Late Elections | 08/17/2012 |
| 201233003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/17/2012 |
| 201233003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/17/2012 |
| 201233002 | 1362.01-03 | Late Elections | 08/17/2012 |
| 201233001 | 1362.01-00 | Eligible v. Ineligible | 08/17/2012 |
| 201233001 | 1362.01-03 | Late Elections | 08/17/2012 |
| 201232038 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 08/10/2012 |
