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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 29276 - 29300 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201223016 | 6212.07-00 | Further Deficiency Notice Restricted | 06/08/2012 |
| 201223015 | 461.06-01 | Accrual Basis | 06/08/2012 |
| 201223014 | 167.22-01 | Normalization Rules | 06/08/2012 |
| 201223013 | 1362.01-03 | Late Elections | 06/08/2012 |
| 201223012 | 61.00-00 | Gross Income v. Not Gross Income | 06/08/2012 |
| 201223012 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 06/08/2012 |
| 201223012 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 06/08/2012 |
| 201223012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/08/2012 |
| 201223012 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 06/08/2012 |
| 201223012 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/08/2012 |
| 201223012 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 06/08/2012 |
| 201223012 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/08/2012 |
| 201223012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/08/2012 |
| 201223012 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/08/2012 |
| 201223011 | 528.00-00 | Certain Homeowners Associations | 06/08/2012 |
| 201223011 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 06/08/2012 |
| 201223010 | 7701.00-00 | Definitions | 06/08/2012 |
| 201223010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2012 |
| 201223010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/08/2012 |
| 201223009 | 7701.00-00 | Definitions | 06/08/2012 |
| 201223009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2012 |
| 201223009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/08/2012 |
| 201223008 | 1362.01-03 | Late Elections | 06/08/2012 |
| 201223007 | 1362.04-00 | Inadvertent Terminations | 06/08/2012 |
| 201223007 | 1362.02-03 | Passive Investment Income | 06/08/2012 |
