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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.
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 56851 - 56875 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200407016 | 2652.01-00 | Transferor Defined | 02/13/2004 |
| 200407015 | 6621.01-00 | Overpayment and Underpayment Rates | 02/13/2004 |
| 200407014 | 3121.04-01 | Common Law Tests | 02/13/2004 |
| 200407013 | 355.01-01 | Split-Off | 02/13/2004 |
| 200407012 | 1362.00-00 | Election by Small Business Corporation | 02/13/2004 |
| 200407011 | 1362.00-00 | Election by Small Business Corporation | 02/13/2004 |
| 200407010 | 877.00-00 | Expatriation to Avoid Tax | 02/13/2004 |
| 200407009 | 877.00-00 | Expatriation to Avoid Tax | 02/13/2004 |
| 200407008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/13/2004 |
| 200407008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/13/2004 |
| 200407007 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 02/13/2004 |
| 200407007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/13/2004 |
| 200407006 | 1361.01-04 | More than One Class of Stock | 02/13/2004 |
| 200407006 | 2701.00-00 | Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 02/13/2004 |
| 200407006 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 02/13/2004 |
| 200407006 | 2704.00-00 | Treatment of Lapsing Rights and Restrictions | 02/13/2004 |
| 200407005 | 2642.00-00 | Inclusion Ratio | 02/13/2004 |
| 200407005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2004 |
| 200407004 | 1362.01-03 | Late Elections | 02/13/2004 |
| 200407003 | 2642.00-00 | Inclusion Ratio | 02/13/2004 |
| 200407003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2004 |
| 200407002 | 7701.03-06 | Liquidating Trusts | 02/13/2004 |
| 200407001 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/13/2004 |
| 200406056 | 6110.00-00 | Public Inspection of Written Determinations | 02/06/2004 |
| 200406055 | 6110.00-00 | Public Inspection of Written Determinations | 02/06/2004 |
