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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 42151 - 42175 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200849018 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 12/05/2008 |
| 200849017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/05/2008 |
| 200849017 | 509.01-01 | Private Foundation | 12/05/2008 |
| 200849016 | 501.12-00 | Local Benevolent Life Insurance Associations, etc. | 12/05/2008 |
| 200849016 | 501.12-03 | Mutual or Cooperative Electric Companies | 12/05/2008 |
| 200849015 | 451.13-04 | Goods (1.451-5) | 12/05/2008 |
| 200849015 | 61.00-00 | Gross Income v. Not Gross Income | 12/05/2008 |
| 200849015 | 461.01-00 | Accrual Method | 12/05/2008 |
| 200849014 | 165.00-00 | Deductions For Losses | 12/05/2008 |
| 200849013 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 12/05/2008 |
| 200849012 | 385.04-00 | Hybrid Instruments | 12/05/2008 |
| 200849012 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/05/2008 |
| 200849012 | 951.02-00 | Definition of U.S. shareholder | 12/05/2008 |
| 200849012 | 957.01-00 | Percentage of Total Combined Voting Power Owned by U.S. Shareholders | 12/05/2008 |
| 200849012 | 864.03-00 | Treatment of Related Person Factoring Income | 12/05/2008 |
| 200849012 | 954.02-00 | Foreign Personal Holding Company Income | 12/05/2008 |
| 200849011 | 468A.01-00 | In General | 12/05/2008 |
| 200849010 | 1362.01-03 | Late Elections | 12/05/2008 |
| 200849010 | 7701.00-00 | Definitions | 12/05/2008 |
| 200849010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/05/2008 |
| 200849009 | 9100.09-00 | Section 442; Accounting Periods | 12/05/2008 |
| 200849008 | 9100.09-00 | Section 442; Accounting Periods | 12/05/2008 |
| 200849007 | 1362.01-03 | Late Elections | 12/05/2008 |
| 200849006 | 468A.04-02 | Revised Schedules | 12/05/2008 |
| 200849005 | 468A.04-02 | Revised Schedules | 12/05/2008 |
