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 55526 - 55550 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200434013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2004 |
| 200434012 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/20/2004 |
| 200434012 | 675.04-00 | General Powers of Administration | 08/20/2004 |
| 200434011 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/20/2004 |
| 200434010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2004 |
| 200434009 | 9100.22-00 | Other | 08/20/2004 |
| 200434009 | 1503.04-04 | Dual Resident Corporation | 08/20/2004 |
| 200434008 | 83.01-00 | When Includible in Gross Income | 08/20/2004 |
| 200434008 | 402.02-00 | Non-Exempt Trust | 08/20/2004 |
| 200434008 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 08/20/2004 |
| 200434008 | 451.14-00 | Constructive Receipt | 08/20/2004 |
| 200434008 | 671.02-00 | Persons Treated as Grantors | 08/20/2004 |
| 200434008 | 677.00-00 | Income for Benefit of Grantor | 08/20/2004 |
| 200434007 | 168.24-01 | Normalization Rules | 08/20/2004 |
| 200434006 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 08/20/2004 |
| 200434006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434004 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 08/20/2004 |
| 200434003 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/20/2004 |
| 200434002 | 1362.04-00 | Inadvertent Terminations | 08/20/2004 |
| 200434002 | 1362.00-00 | Election by Small Business Corporation | 08/20/2004 |
| 200434001 | 62.01.00-00 | PENALTIES: Assessment and collection | 08/20/2004 |
| 200434001 | 9999.98-00 | Not Able to Identify Under Present List | 08/20/2004 |
| 200433031 | 507.03-00 | Termination Under Section 507(b)(1)(A) | 08/13/2004 |
| 200433031 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/13/2004 |
