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 38351 - 38375 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200943037 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 10/23/2009 |
| 200943036 | 6231.03-00 | Partnership Item | 10/23/2009 |
| 200943035 | 6231.07-00 | Tax Matters Partner | 10/23/2009 |
| 200943034 | 170.14-01 | Qualified Real Property Interest | 10/23/2009 |
| 200943033 | 170.14-01 | Qualified Real Property Interest | 10/23/2009 |
| 200943032 | 217.00-00 | Moving Expenses (Deductible v. Not Deductible) | 10/23/2009 |
| 200943031 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/23/2009 |
| 200943030 | 1502.77-00 | Common Parent Agent for Subsidiaries | 10/23/2009 |
| 200943029 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 10/23/2009 |
| 200943029 | 48.00-00 | Energy Credit; Reforestation Credit | 10/23/2009 |
| 200943028 | 61.00-00 | Gross Income v. Not Gross Income | 10/23/2009 |
| 200943028 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 10/23/2009 |
| 200943028 | 7872.06-00 | Exempted Loans (In general) | 10/23/2009 |
| 200943027 | 1362.01-03 | Late Elections | 10/23/2009 |
| 200943026 | 104.03-00 | Damages | 10/23/2009 |
| 200943025 | 115.00-00 | Income of States, Municipalities, etc. | 10/23/2009 |
| 200943024 | 7701.00-00 | Definitions | 10/23/2009 |
| 200943024 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2009 |
| 200943024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/23/2009 |
| 200943023 | 7701.00-00 | Definitions | 10/23/2009 |
| 200943023 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2009 |
| 200943023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/23/2009 |
| 200943022 | 1362.01-03 | Late Elections | 10/23/2009 |
| 200943021 | 468A.04-02 | Revised Schedules | 10/23/2009 |
| 200943020 | 1362.01-03 | Late Elections | 10/23/2009 |
