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 56801 - 56825 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200408025 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2004 |
| 200408024 | 118.01-02 | Nonshareholder Contributions | 02/20/2004 |
| 200408024 | 118.02-00 | Contributions in Aid of Construction | 02/20/2004 |
| 200408023 | 7701.00-00 | Definitions | 02/20/2004 |
| 200408023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/20/2004 |
| 200408022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/20/2004 |
| 200408021 | 1362.04-00 | Inadvertent Terminations | 02/20/2004 |
| 200408020 | 1362.01-03 | Late Elections | 02/20/2004 |
| 200408019 | 41.01-00 | Alternative Incremental Credit | 02/20/2004 |
| 200408018 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/20/2004 |
| 200408017 | 1362.02-03 | Passive Investment Income | 02/20/2004 |
| 200408016 | 1362.01-03 | Late Elections | 02/20/2004 |
| 200408015 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 02/20/2004 |
| 200408015 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 02/20/2004 |
| 200408015 | 682.00-00 | Income of an Estate or Trust in Case of Divorce, etc. | 02/20/2004 |
| 200408015 | 2036.06-00 | Income to Discharge Legal Obligations | 02/20/2004 |
| 200408015 | 2702.01-00 | Valuation of Retained Interests | 02/20/2004 |
| 200408014 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 02/20/2004 |
| 200408014 | 2642.00-00 | Inclusion Ratio | 02/20/2004 |
| 200408014 | 2652.01-00 | Transferor Defined | 02/20/2004 |
| 200408014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2004 |
| 200408013 | 1362.01-03 | Late Elections | 02/20/2004 |
| 200408012 | 41.01-00 | Alternative Incremental Credit | 02/20/2004 |
| 200408011 | 1362.04-00 | Inadvertent Terminations | 02/20/2004 |
| 200408011 | 1362.00-00 | Election by Small Business Corporation | 02/20/2004 |
