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 32176 - 32200 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201122013 | 1362.01-00 | Eligible v. Ineligible | 06/03/2011 |
| 201122013 | 1362.01-03 | Late Elections | 06/03/2011 |
| 201122012 | 851.02-00 | Gross Income Requirement | 06/03/2011 |
| 201122011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/03/2011 |
| 201122011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/03/2011 |
| 201122010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/03/2011 |
| 201122010 | 7701.00-00 | Definitions | 06/03/2011 |
| 201122009 | 2032.00-00 | Alternate Valuation | 06/03/2011 |
| 201122009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/03/2011 |
| 201122008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/03/2011 |
| 201122008 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 06/03/2011 |
| 201122008 | 1362.04-00 | Inadvertent Terminations | 06/03/2011 |
| 201122007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/03/2011 |
| 201122007 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/03/2011 |
| 201122007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/03/2011 |
| 201122006 | 1362.01-03 | Late Elections | 06/03/2011 |
| 201122005 | 118.01-02 | Nonshareholder Contributions | 06/03/2011 |
| 201122005 | 118.02-01 | Not Included Under Subsection (a) | 06/03/2011 |
| 201122005 | 118.02-02 | Definition of Contribution in Aid of Construction | 06/03/2011 |
| 201122004 | 1362.04-00 | Inadvertent Terminations | 06/03/2011 |
| 201122003 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 06/03/2011 |
| 201122003 | 1361.03-02 | Qualified Subchapter S Trusts | 06/03/2011 |
| 201122003 | 1361.03-03 | Electing Small Business Trusts | 06/03/2011 |
| 201122002 | 367.00-00 | Foreign Corporations | 06/03/2011 |
| 201122002 | 367.10-00 | Transactions Described in Section 367(b) Complete liquidation of Foreign | 06/03/2011 |
