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 33751 - 33775 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201049036 | 6231.07-00 | Tax Matters Partner | 12/10/2010 |
| 201049035 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/10/2010 |
| 201049034 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/10/2010 |
| 201049033 | 6201.00-00 | Assessment Authority | 12/10/2010 |
| 201049032 | 6227.00-00 | Administrative Adjustments Requests | 12/10/2010 |
| 201049031 | 6603.00-00 | Deposits | 12/10/2010 |
| 201049030 | 6013.02-00 | Joint Return v Separate Returns | 12/10/2010 |
| 201049029 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 12/10/2010 |
| 201049029 | 199.03-00 | Domestic Production Gross Receipts (DPGR) | 12/10/2010 |
| 201049029 | 199.08-00 | Other Rules | 12/10/2010 |
| 201049028 | 108.01-00 | Exclusion From Gross Income | 12/10/2010 |
| 201049027 | 7436.01-00 | Tax Court Jurisdiction | 12/10/2010 |
| 201049027 | 3406.00-00 | Backup Withholding | 12/10/2010 |
| 201049026 | 168.20-00 | Classification of Property | 12/10/2010 |
| 201049025 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/10/2010 |
| 201049025 | 1502.76-00 | Taxable Year of Members of Group | 12/10/2010 |
| 201049025 | 1361.00-00 | Definitions | 12/10/2010 |
| 201049025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/10/2010 |
| 201049024 | 381.04-03 | Change With Consent of Commissioner | 12/10/2010 |
| 201049024 | 1272.01-00 | Constant Interest Rate (Economic Accrual) | 12/10/2010 |
| 201049024 | 1273.01-03 | De Minimis Rule | 12/10/2010 |
| 201049023 | 1362.01-03 | Late Elections | 12/10/2010 |
| 201049023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/10/2010 |
| 201049022 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/10/2010 |
| 201049022 | 1502.75-00 | Filing Requirements | 12/10/2010 |
