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 51276 - 51300 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200550023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2005 |
| 200550022 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550021 | 302.00-00 | Distributions in Redemption of Stock | 12/16/2005 |
| 200550021 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 12/16/2005 |
| 200550020 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550019 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550018 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550017 | 985.00-00 | Functional Currency | 12/16/2005 |
| 200550016 | 1362.04-00 | Inadvertent Terminations | 12/16/2005 |
| 200550015 | 642.04-00 | Net Operating Loss Deduction | 12/16/2005 |
| 200550014 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2005 |
| 200550014 | 469.03-03 | Definition of Activity | 12/16/2005 |
| 200550013 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550012 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550011 | 468A.04-02 | Revised Schedules | 12/16/2005 |
| 200550010 | 985.00-00 | Functional Currency | 12/16/2005 |
| 200550009 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/16/2005 |
| 200550008 | 9100.04-00 | Section 168; MACRS | 12/16/2005 |
| 200550008 | 9100.22-00 | Other | 12/16/2005 |
| 200550007 | 162.36-08 | Stock Options | 12/16/2005 |
| 200550006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/16/2005 |
| 200550005 | 1362.01-03 | Late Elections | 12/16/2005 |
| 200550004 | 62.00-00 | Adjusted Gross Income Defined | 12/16/2005 |
| 200550003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/16/2005 |
| 200550002 | 7602.07-02 | Contents of Summons | 12/16/2005 |
