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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.
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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 55576 - 55600 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200431014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 07/30/2004 |
| 200431013 | 7453.02-00 | Admission to Practice | 07/30/2004 |
| 200431012 | 61.40-00 | Governmental Benefits and Subsidies | 07/30/2004 |
| 200431011 | 754.02-00 | Timeliness of Election | 07/30/2004 |
| 200431010 | 42.09-01 | Federally-Subsidized Buildings | 07/30/2004 |
| 200431010 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/30/2004 |
| 200431009 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/30/2004 |
| 200431008 | 1362.01-03 | Late Elections | 07/30/2004 |
| 200431007 | 9100.09-00 | Section 442; Accounting Periods | 07/30/2004 |
| 200431006 | 2601.03-01 | Irrevocable Trusts | 07/30/2004 |
| 200431005 | 2642.01-00 | Inclusion Ratio Defined | 07/30/2004 |
| 200431005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2004 |
| 200431004 | 1362.01-03 | Late Elections | 07/30/2004 |
| 200431003 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/30/2004 |
| 200431002 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/30/2004 |
| 200431002 | 1502.75-00 | Filing Requirements | 07/30/2004 |
| 200431001 | 150.00-00 | Definitions and Special Rules | 07/30/2004 |
| 200430044 | 263A.07-00 | Change in Method of Accounting under Section 263A | 07/23/2004 |
| 200430043 | 4942.03-07 | Set-Asides | 07/23/2004 |
| 200430042 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430041 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430040 | 402.03-00 | Foreign Situs Trust | 07/23/2004 |
| 200430039 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430038 | 408.03-00 | Rollover Contributions | 07/23/2004 |
| 200430037 | 408.03-00 | Rollover Contributions | 07/23/2004 |
