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 54451 - 54475 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200450015 | 355.01-00 | Spin-Off | 12/10/2004 |
| 200450015 | 355.01-01 | Split-Off | 12/10/2004 |
| 200450014 | 9100.09-00 | Section 442; Accounting Periods | 12/10/2004 |
| 200450014 | 444.03-00 | Procedural Requirements for Making Election | 12/10/2004 |
| 200450013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450013 | 856.03-00 | Other Requirements | 12/10/2004 |
| 200450012 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/10/2004 |
| 200450011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/10/2004 |
| 200450011 | 754.02-00 | Timeliness of Election | 12/10/2004 |
| 200450010 | 451.14-04 | Compensation | 12/10/2004 |
| 200450009 | 2642.00-00 | Inclusion Ratio | 12/10/2004 |
| 200450009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450008 | 216.01-02 | Gross Income Requirement | 12/10/2004 |
| 200450007 | 894.00-00 | Income Affected by Treaty | 12/10/2004 |
| 200450006 | 894.00-00 | Income Affected by Treaty | 12/10/2004 |
| 200450005 | 1031.02-00 | Like Kind Property | 12/10/2004 |
| 200450005 | 1031.05-00 | Deferred Exchanges | 12/10/2004 |
| 200450004 | 2056.07-00 | Qualified Terminable Interest Property | 12/10/2004 |
| 200450003 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 12/10/2004 |
| 200450003 | 1442.00-00 | Withholding of Tax on Foreign Corporations (Required v. Not Required) | 12/10/2004 |
| 200450003 | 3406.00-00 | Backup Withholding | 12/10/2004 |
| 200450002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/10/2004 |
| 200450001 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 12/10/2004 |
| 200450001 | 708.01-00 | Termination | 12/10/2004 |
| 200450001 | 732.03-00 | Allocation of Basis | 12/10/2004 |
