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 29126 - 29150 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201226021 | 170.08-00 | Percentage Limitations - Corporations | 06/29/2012 |
| 201226021 | 170.10-02 | Corporations | 06/29/2012 |
| 201226020 | 9100.22-00 | Other | 06/29/2012 |
| 201226020 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/29/2012 |
| 201226019 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 06/29/2012 |
| 201226019 | 671.02-00 | Persons Treated as Grantors | 06/29/2012 |
| 201226019 | 7701.03-10 | Investment Trusts | 06/29/2012 |
| 201226018 | 7704.03-00 | Qualifying Income | 06/29/2012 |
| 201226017 | 1362.00-00 | Election by Small Business Corporation | 06/29/2012 |
| 201226017 | 1362.01-00 | Eligible v. Ineligible | 06/29/2012 |
| 201226017 | 1362.01-03 | Late Elections | 06/29/2012 |
| 201226017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2012 |
| 201226017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2012 |
| 201226016 | 1362.01-03 | Late Elections | 06/29/2012 |
| 201226015 | 4261.01-00 | Amounts Paid | 06/29/2012 |
| 201226014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2012 |
| 201226013 | 1362.00-00 | Election by Small Business Corporation | 06/29/2012 |
| 201226013 | 1362.02-00 | Termination of Election | 06/29/2012 |
| 201226013 | 1362.02-03 | Passive Investment Income | 06/29/2012 |
| 201226013 | 1362.04-00 | Inadvertent Terminations | 06/29/2012 |
| 201226012 | 7701.00-00 | Definitions | 06/29/2012 |
| 201226012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2012 |
| 201226011 | 954.02-07 | Nonfunctional Currency Transactions | 06/29/2012 |
| 201226010 | 9100.22-00 | Other | 06/29/2012 |
| 201226010 | 9114.03-06 | Canada | 06/29/2012 |
