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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.
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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 29451 - 29475 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201221024 | 513.04-00 | Sales and Service to Public | 05/25/2012 |
| 201221024 | 514.06-00 | Definitions--Debt-Financed Property | 05/25/2012 |
| 201221023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/25/2012 |
| 201221023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/25/2012 |
| 201221023 | 501.33-00 | Private v. Public Interest Served | 05/25/2012 |
| 201221023 | 501.35-00 | "Exclusively" Test | 05/25/2012 |
| 201221022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/25/2012 |
| 201221021 | 6211.00-00 | Definition of a Deficiency | 05/25/2012 |
| 201221021 | 453A.03-00 | Interest on Deferred Tax Liability | 05/25/2012 |
| 201221020 | 6662A.00-00 | Accuracy Related Penalty on Understatements with respect to Reportable Transactions | 05/25/2012 |
| 201221019 | 6231.01-01 | Exception for Small Partnerships | 05/25/2012 |
| 201221018 | 6049.00-00 | Returns Regarding Payments of Interest | 05/25/2012 |
| 201221017 | 6231.03-00 | Partnership Item | 05/25/2012 |
| 201221016 | 6229.04-00 | Suspension of Statutory Period | 05/25/2012 |
| 201221015 | 7701.02-00 | Partnerships v. Associations | 05/25/2012 |
| 201221014 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 05/25/2012 |
| 201221014 | 6201.00-00 | Assessment Authority | 05/25/2012 |
| 201221013 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 05/25/2012 |
| 201221012 | 469.03-03 | Definition of Activity | 05/25/2012 |
| 201221012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/25/2012 |
| 201221011 | 468A.04-00 | Ruling Amount | 05/25/2012 |
| 201221010 | 1362.04-00 | Inadvertent Terminations | 05/25/2012 |
| 201221009 | 1362.04-00 | Inadvertent Terminations | 05/25/2012 |
| 201221008 | 1362.04-00 | Inadvertent Terminations | 05/25/2012 |
| 201221007 | 1362.01-03 | Late Elections | 05/25/2012 |
