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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 23101 - 23125 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201440003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/03/2014 |
| 201440002 | 7701.00-00 | Definitions | 10/03/2014 |
| 201440002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2014 |
| 201440001 | 7701.00-00 | Definitions | 10/03/2014 |
| 201440001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2014 |
| 201440000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/03/2014 |
| 201439006 | 408A.00-00 | Roth IRA | 09/26/2014 |
| 201439006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2014 |
| 201439005 | 408.03-00 | Rollover Contributions | 09/26/2014 |
| 201439004 | 408.03-00 | Rollover Contributions | 09/26/2014 |
| 201439003 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 09/26/2014 |
| 201439002 | 6229.00-00 | Period of Limitations for Making Assessments | 09/26/2014 |
| 201439001 | 263A.03-01 | Direct Costs | 09/26/2014 |
| 201439001 | 263A.04-00 | Allocation Methods | 09/26/2014 |
| 201439001 | 263A.04-05 | Simplified Production Method | 09/26/2014 |
| 201439000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/26/2014 |
| 201438036 | 402.08-00 | Rollover Contributions | 09/19/2014 |
| 201438035 | 408.03-00 | Rollover Contributions | 09/19/2014 |
| 201438034 | 501.03-05 | Corporations | 09/19/2014 |
| 201438033 | 507.01-00 | Termination Under Section 507(a)(1) | 09/19/2014 |
| 201438033 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 09/19/2014 |
| 201438033 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/19/2014 |
| 201438033 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/19/2014 |
| 201438033 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 09/19/2014 |
| 201438032 | 170.09-02 | Religious, Charitable, Etc. Organizations | 09/19/2014 |
