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 59651 - 59675 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200308036 | 1362.01-03 | Late Elections | 02/21/2003 |
| 200308035 | 1361.01-04 | More than One Class of Stock | 02/21/2003 |
| 200308034 | 831.02-00 | Alternative Tax Small Companies | 02/21/2003 |
| 200308033 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/21/2003 |
| 200308033 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 02/21/2003 |
| 200308033 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/21/2003 |
| 200308033 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/21/2003 |
| 200308032 | 817.06-00 | Other Special Rules | 02/21/2003 |
| 200308032 | 817.08-04 | Look-Through Diversification | 02/21/2003 |
| 200308031 | 338.01-02 | Time in which Election must be made | 02/21/2003 |
| 200308031 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 02/21/2003 |
| 200308030 | 1362.01-03 | Late Elections | 02/21/2003 |
| 200308029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308028 | 7701.00-00 | Definitions | 02/21/2003 |
| 200308027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308027 | 7701.00-00 | Definitions | 02/21/2003 |
| 200308026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308026 | 7701.00-00 | Definitions | 02/21/2003 |
| 200308025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308025 | 7701.00-00 | Definitions | 02/21/2003 |
| 200308024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308024 | 7701.00-00 | Definitions | 02/21/2003 |
| 200308023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
| 200308023 | 7701.00-00 | Definitions | 02/21/2003 |
