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 24626 - 24650 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201414008 | 7701.00-00 | Definitions | 04/04/2014 |
| 201414008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/04/2014 |
| 201414007 | 1362.04-00 | Inadvertent Terminations | 04/04/2014 |
| 201414006 | 1361.00-00 | Definitions | 04/04/2014 |
| 201414006 | 1361.03-02 | Qualified Subchapter S Trusts | 04/04/2014 |
| 201414005 | 2642.00-00 | Inclusion Ratio | 04/04/2014 |
| 201414005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/04/2014 |
| 201414004 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/04/2014 |
| 201414004 | 7704.03-00 | Qualifying Income | 04/04/2014 |
| 201414003 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/04/2014 |
| 201414003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/04/2014 |
| 201414002 | 7704.03-00 | Qualifying Income | 04/04/2014 |
| 201414001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 04/04/2014 |
| 201414001 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/04/2014 |
| 201413013 | 7805.03-00 | Reversals of Regulations or Rulings With Retroactive Effect | 03/28/2014 |
| 201413012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/28/2014 |
| 201413012 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/28/2014 |
| 201413012 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/28/2014 |
| 201413011 | 6230.01-00 | Coordination with Deficiency Proceedings | 03/28/2014 |
| 201413010 | 23.06.00-00 | DISCLOSURE OF INFORMATION: Summonses | 03/28/2014 |
| 201413009 | 23.00.00-00 | DISCLOSURE OF INFORMATION | 03/28/2014 |
| 201413008 | 6227.00-00 | Administrative Adjustments Requests | 03/28/2014 |
| 201413007 | 6227.05-00 | Other Requests | 03/28/2014 |
| 201413006 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/28/2014 |
| 201413006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/28/2014 |
