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 24851 - 24875 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201408015 | 9100.22-00 | Other | 02/21/2014 |
| 201408015 | 1296.00-00 | Passive Foreign Investment Company | 02/21/2014 |
| 201408014 | 562.03-00 | Preferential Dividends | 02/21/2014 |
| 201408014 | 856.00-00 | Definition of Real Estate Investment Trust | 02/21/2014 |
| 201408013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2014 |
| 201408013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2014 |
| 201408012 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408012 | 1362.02-03 | Passive Investment Income | 02/21/2014 |
| 201408011 | 1362.00-00 | Election by Small Business Corporation | 02/21/2014 |
| 201408011 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408010 | 355.01-00 | Spin-Off | 02/21/2014 |
| 201408009 | 1382.00-00 | Taxable Income of Cooperatives | 02/21/2014 |
| 201408008 | 7704.03-00 | Qualifying Income | 02/21/2014 |
| 201408007 | 108.00-00 | Income From Discharge of Indebtedness | 02/21/2014 |
| 201408007 | 108.01-00 | Exclusion From Gross Income | 02/21/2014 |
| 201408007 | 108.02-00 | Reduction of Tax Attributes | 02/21/2014 |
| 201408007 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 02/21/2014 |
| 201408007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2014 |
| 201408006 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408006 | 1362.01-03 | Late Elections | 02/21/2014 |
| 201408005 | 1362.02-00 | Termination of Election | 02/21/2014 |
| 201408004 | 1362.01-03 | Late Elections | 02/21/2014 |
| 201408003 | 1361.00-00 | Definitions | 02/21/2014 |
| 201408003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/21/2014 |
| 201408003 | 1362.00-00 | Election by Small Business Corporation | 02/21/2014 |
