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 44251 - 44275 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200816011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/18/2008 |
| 200816010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2008 |
| 200816010 | 2652.01-02 | Special Election for QTIP | 04/18/2008 |
| 200816009 | 1362.01-03 | Late Elections | 04/18/2008 |
| 200816009 | 7701.00-00 | Definitions | 04/18/2008 |
| 200816009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2008 |
| 200816008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/18/2008 |
| 200816007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2008 |
| 200816007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/18/2008 |
| 200816007 | 2652.01-02 | Special Election for QTIP | 04/18/2008 |
| 200816006 | 59.00-00 | Other Definitions and Special Rules | 04/18/2008 |
| 200816006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2008 |
| 200816005 | 469.00-00 | Passive Activity Losses and Credits Limited | 04/18/2008 |
| 200816005 | 469.03-00 | Passive Activity Defined | 04/18/2008 |
| 200816005 | 469.03-03 | Definition of Activity | 04/18/2008 |
| 200816005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2008 |
| 200816004 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 04/18/2008 |
| 200816004 | 1362.02-02 | Ceases to be Small Business Corporation | 04/18/2008 |
| 200816004 | 7701.00-00 | Definitions | 04/18/2008 |
| 200816003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 04/18/2008 |
| 200816003 | 1362.02-02 | Ceases to be Small Business Corporation | 04/18/2008 |
| 200816003 | 7701.00-00 | Definitions | 04/18/2008 |
| 200816002 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 04/18/2008 |
| 200816002 | 1362.02-02 | Ceases to be Small Business Corporation | 04/18/2008 |
| 200816002 | 7701.00-00 | Definitions | 04/18/2008 |
