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 44726 - 44750 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200806013 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/08/2008 |
| 200806012 | 408.03-00 | Rollover Contributions | 02/08/2008 |
| 200806011 | 1382.03-00 | Deductions | 02/08/2008 |
| 200806011 | 199.06-00 | Agricultural and Horticultural Cooperatives | 02/08/2008 |
| 200806010 | 643.06-00 | Multiple Trusts | 02/08/2008 |
| 200806010 | 1001.02-07 | Property Differing Materially | 02/08/2008 |
| 200806010 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 02/08/2008 |
| 200806010 | 2501.01-00 | Gift v. Not a Gift | 02/08/2008 |
| 200806010 | 2601.03-01 | Irrevocable Trusts | 02/08/2008 |
| 200806009 | 1362.01-03 | Late Elections | 02/08/2008 |
| 200806008 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/08/2008 |
| 200806007 | 1502.75-00 | Filing Requirements | 02/08/2008 |
| 200806006 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 02/08/2008 |
| 200806006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/08/2008 |
| 200806005 | 1362.00-00 | Election by Small Business Corporation | 02/08/2008 |
| 200806005 | 1362.04-00 | Inadvertent Terminations | 02/08/2008 |
| 200806004 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/08/2008 |
| 200806003 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/08/2008 |
| 200806002 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/08/2008 |
| 200806001 | 754.02-00 | Timeliness of Election | 02/08/2008 |
| 200806001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/08/2008 |
| 200805026 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 02/01/2008 |
| 200805025 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 02/01/2008 |
| 200805024 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/01/2008 |
| 200805023 | 3231.01-00 | Employers v. Not Employers | 02/01/2008 |
