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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.
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 37326 - 37350 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201001021 | 4945.04-04 | Grants to Individuals | 01/08/2010 |
| 201001020 | 4945.04-04 | Grants to Individuals | 01/08/2010 |
| 201001019 | 7213A.00-00 | Criminal Penalty for Unauthorized Inspection of Information | 01/08/2010 |
| 201001018 | 168.20-00 | Classification of Property | 01/08/2010 |
| 201001017 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 01/08/2010 |
| 201001017 | 382.12-00 | Operating Rules | 01/08/2010 |
| 201001017 | 382.12-06 | Fluctuation in Value | 01/08/2010 |
| 201001016 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/08/2010 |
| 201001016 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 01/08/2010 |
| 201001016 | 1.11-00 | Maximum Capital Gains Rate | 01/08/2010 |
| 201001016 | 1092.02-01 | Defined | 01/08/2010 |
| 201001015 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/08/2010 |
| 201001015 | 368.03-00 | Stock for Property (Type "C") | 01/08/2010 |
| 201001015 | 368.08-00 | Continuity of Interest Rule | 01/08/2010 |
| 201001015 | 368.08-06 | Business Enterprise Continuity | 01/08/2010 |
| 201001015 | 368.13-00 | Transactions Involving Two or More Investment Companies | 01/08/2010 |
| 201001014 | 2032.00-00 | Alternate Valuation | 01/08/2010 |
| 201001014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/2010 |
| 201001013 | 61.00-00 | Gross Income v. Not Gross Income | 01/08/2010 |
| 201001013 | 3401.02-00 | Renumeration Not Subject to Withholding | 01/08/2010 |
| 201001012 | 1362.00-00 | Election by Small Business Corporation | 01/08/2010 |
| 201001012 | 1362.04-00 | Inadvertent Terminations | 01/08/2010 |
| 201001011 | 1362.00-00 | Election by Small Business Corporation | 01/08/2010 |
| 201001011 | 1362.04-00 | Inadvertent Terminations | 01/08/2010 |
| 201001010 | 1362.00-00 | Election by Small Business Corporation | 01/08/2010 |
