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 50826 - 50850 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200606009 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/10/2006 |
| 200606009 | 722.00-00 | Basis of Contributing Partner's Interest | 02/10/2006 |
| 200606009 | 723.00-00 | Basis of Property Contributed to Partnership | 02/10/2006 |
| 200606009 | 7701.01-00 | Associations v. Corporations | 02/10/2006 |
| 200606008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/10/2006 |
| 200606007 | 115.00-00 | Income of States, Municipalities, etc. | 02/10/2006 |
| 200606007 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/10/2006 |
| 200606006 | 2033.00-00 | Property in Which Decedent Had an Interest | 02/10/2006 |
| 200606006 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/10/2006 |
| 200606006 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/10/2006 |
| 200606006 | 2512.00-00 | Valuation of Gifts | 02/10/2006 |
| 200606006 | 677.00-00 | Income for Benefit of Grantor | 02/10/2006 |
| 200606006 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 02/10/2006 |
| 200606005 | 1362.01-03 | Late Elections | 02/10/2006 |
| 200606004 | 754.02-00 | Timeliness of Election | 02/10/2006 |
| 200606004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/10/2006 |
| 200606003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/10/2006 |
| 200606002 | 2632.01-00 | Time and Manner of Allocation | 02/10/2006 |
| 200606002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/10/2006 |
| 200606001 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 02/10/2006 |
| 200605019 | 408.03-00 | Rollover Contributions | 02/03/2006 |
| 200605018 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 02/03/2006 |
| 200605017 | 408.00-00 | Individual Retirement Accounts | 02/03/2006 |
| 200605016 | 408.03-00 | Rollover Contributions | 02/03/2006 |
| 200605015 | 4942.03-07 | Set-Asides | 02/03/2006 |
