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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 44426 - 44450 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200813033 | 3306.05-00 | Employees | 03/28/2008 |
| 200813033 | 3401.04-02 | Employee v. Not an Employee | 03/28/2008 |
| 200813032 | 453.00-00 | Installment Method (Available v. Not Available) | 03/28/2008 |
| 200813032 | 453.08-00 | Revocation of Elections | 03/28/2008 |
| 200813031 | 1362.01-03 | Late Elections | 03/28/2008 |
| 200813030 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/28/2008 |
| 200813029 | 1362.01-03 | Late Elections | 03/28/2008 |
| 200813028 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 03/28/2008 |
| 200813027 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/28/2008 |
| 200813026 | 988.05-00 | Hedging Transactions | 03/28/2008 |
| 200813025 | 355.01-00 | Spin-Off | 03/28/2008 |
| 200813025 | 367.00-00 | Foreign Corporations | 03/28/2008 |
| 200813025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/28/2008 |
| 200813024 | 7701.00-00 | Definitions | 03/28/2008 |
| 200813024 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2008 |
| 200813023 | 664.03-02 | Charitable Remainder Unitrust | 03/28/2008 |
| 200813023 | 674.00-00 | Power to Control Beneficial Enjoyment | 03/28/2008 |
| 200813022 | 148.12-01 | Adjustment for Issuance Costs | 03/28/2008 |
| 200813022 | 148.12-02 | Adjustment for Administrative Costs | 03/28/2008 |
| 200813022 | 147.07-00 | Restrictions and Special Rules | 03/28/2008 |
| 200813021 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/28/2008 |
| 200813021 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2008 |
| 200813020 | 1362.01-03 | Late Elections | 03/28/2008 |
| 200813019 | 453.08-00 | Revocation of Elections | 03/28/2008 |
| 200813019 | 453.14-00 | Like-Kind Exchanges | 03/28/2008 |
