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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 45426 - 45450 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200745019 | 3231.01-00 | Employers v. Not Employers | 11/09/2007 |
| 200745018 | 62.02-05 | Tool / Equipment Rental | 11/09/2007 |
| 200745017 | 897.00-00 | Disposition of Investment in United States Real Property | 11/09/2007 |
| 200745017 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 11/09/2007 |
| 200745017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2007 |
| 200745017 | 9100.22-00 | Other | 11/09/2007 |
| 200745016 | 2601.03-01 | Irrevocable Trusts | 11/09/2007 |
| 200745016 | 2652.00-00 | Other Definitions | 11/09/2007 |
| 200745016 | 2501.01-00 | Gift v. Not a Gift | 11/09/2007 |
| 200745015 | 2601.03-01 | Irrevocable Trusts | 11/09/2007 |
| 200745015 | 2652.00-00 | Other Definitions | 11/09/2007 |
| 200745015 | 2501.01-00 | Gift v. Not a Gift | 11/09/2007 |
| 200745014 | 1362.04-00 | Inadvertent Terminations | 11/09/2007 |
| 200745013 | 1362.00-00 | Election by Small Business Corporation | 11/09/2007 |
| 200745013 | 1362.04-00 | Inadvertent Terminations | 11/09/2007 |
| 200745012 | 897.00-00 | Disposition of Investment in United States Real Property | 11/09/2007 |
| 200745012 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 11/09/2007 |
| 200745012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2007 |
| 200745012 | 9100.22-00 | Other | 11/09/2007 |
| 200745011 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 11/09/2007 |
| 200745010 | 1362.01-03 | Late Elections | 11/09/2007 |
| 200745009 | 83.02-04 | Revocability of Election | 11/09/2007 |
| 200745008 | 851.02-00 | Gross Income Requirement | 11/09/2007 |
| 200745007 | 9100.09-00 | Section 442; Accounting Periods | 11/09/2007 |
| 200745006 | 7702.10-00 | Cash Surrender Value | 11/09/2007 |
