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 41051 - 41075 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200909012 | 7701.00-00 | Definitions | 02/27/2009 |
| 200909012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2009 |
| 200909011 | 856.00-00 | Definition of Real Estate Investment Trust | 02/27/2009 |
| 200909011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2009 |
| 200909010 | 1502.75-00 | Filing Requirements | 02/27/2009 |
| 200909010 | 1502.75-11 | Common Parent No Longer in Existence | 02/27/2009 |
| 200909010 | 1502.76-00 | Taxable Year of Members of Group | 02/27/2009 |
| 200909009 | 1362.01-03 | Late Elections | 02/27/2009 |
| 200909008 | 1031.05-00 | Deferred Exchanges | 02/27/2009 |
| 200909007 | 1362.01-03 | Late Elections | 02/27/2009 |
| 200909006 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 02/27/2009 |
| 200909006 | 7704.03-00 | Qualifying Income | 02/27/2009 |
| 200909005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2009 |
| 200909005 | 7701.00-00 | Definitions | 02/27/2009 |
| 200909004 | 7701.00-00 | Definitions | 02/27/2009 |
| 200909004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2009 |
| 200909004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2009 |
| 200909003 | 1362.04-00 | Inadvertent Terminations | 02/27/2009 |
| 200909002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2009 |
| 200909002 | 992.00-00 | Requirements of a Domestic International Sales Corporation | 02/27/2009 |
| 200909001 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/27/2009 |
| 200908051 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/20/2009 |
| 200908051 | 501.33-00 | Private v. Public Interest Served | 02/20/2009 |
| 200908050 | 501.03-07 | Civil Rights Groups | 02/20/2009 |
| 200908050 | 501.38-00 | Legislative and Political Propaganda Activities | 02/20/2009 |
