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 57001 - 57025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200404047 | 1362.01-03 | Late Elections | 01/23/2004 |
| 200404046 | 1362.01-03 | Late Elections | 01/23/2004 |
| 200404045 | 1361.03-02 | Qualified Subchapter S Trusts | 01/23/2004 |
| 200404045 | 1362.04-00 | Inadvertent Terminations | 01/23/2004 |
| 200404044 | 1031.07-00 | Exchanges Not Solely In Kind | 01/23/2004 |
| 200404043 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/23/2004 |
| 200404043 | 355.01-00 | Spin-Off | 01/23/2004 |
| 200404042 | 9100.22-00 | Other | 01/23/2004 |
| 200404042 | 884.08-20 | Liquidation of a Foreign Corporation | 01/23/2004 |
| 200404041 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404040 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404039 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404038 | 1295.02-02 | Retroactive Elections | 01/23/2004 |
| 200404037 | 1361.00-00 | Definitions | 01/23/2004 |
| 200404036 | 469.03-00 | Passive Activity Defined | 01/23/2004 |
| 200404036 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/23/2004 |
| 200404035 | 453.08-00 | Revocation of Elections | 01/23/2004 |
| 200404034 | 860E.01-01 | Generally | 01/23/2004 |
| 200404033 | 1362.01-03 | Late Elections | 01/23/2004 |
| 200404033 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/23/2004 |
| 200404032 | 9100.04-00 | Section 168; MACRS | 01/23/2004 |
| 200404031 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 01/23/2004 |
| 200404031 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/23/2004 |
| 200404030 | 9114.03-19 | Ireland | 01/23/2004 |
| 200404029 | 9114.03-19 | Ireland | 01/23/2004 |
