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 57851 - 57875 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200340015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/03/2003 |
| 200340014 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2003 |
| 200340013 | 2632.01-00 | Time and Manner of Allocation | 10/03/2003 |
| 200340013 | 2642.00-00 | Inclusion Ratio | 10/03/2003 |
| 200340013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2003 |
| 200340012 | 6166.00-00 | Extension of Time to Pay Estate Tax | 10/03/2003 |
| 200340012 | 6166.03-00 | Active Trade or Business | 10/03/2003 |
| 200340012 | 6166.50-00 | Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business | 10/03/2003 |
| 200340011 | 831.03-00 | Whether Company Qualifies as Insurance Company | 10/03/2003 |
| 200340011 | 832.00-00 | Insurance Company Taxable Income | 10/03/2003 |
| 200340010 | 1362.01-03 | Late Elections | 10/03/2003 |
| 200340009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2003 |
| 200340008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2003 |
| 200340007 | 142.06-00 | Local Furnishing of Electrical Energy or Gas | 10/03/2003 |
| 200340006 | 142.06-00 | Local Furnishing of Electrical Energy or Gas | 10/03/2003 |
| 200340005 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 10/03/2003 |
| 200340004 | 61.00-00 | Gross Income v. Not Gross Income | 10/03/2003 |
| 200340004 | 6041.00-00 | Information at Source | 10/03/2003 |
| 200340003 | 1362.01-03 | Late Elections | 10/03/2003 |
| 200340002 | 1362.01-03 | Late Elections | 10/03/2003 |
| 200340001 | 2055.07-00 | Transfers Not Exclusively for Charitable Purposes | 10/03/2003 |
| 200339056 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 09/26/2003 |
| 200339055 | 414.07-00 | Governmental Plan | 09/26/2003 |
| 200339054 | 368.05-00 | Recapitalization (Type "E") | 09/26/2003 |
| 200339054 | 897.06-00 | Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation | 09/26/2003 |
