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 64551 - 64575 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200141004 | 3231.01-00 | Employers v. Not Employers | 10/12/2001 |
| 200141003 | 304.01-03 | Distribution to which Section 301 Applies | 10/12/2001 |
| 200141003 | 986.03-00 | Previously Taxed Earnings and Profits | 10/12/2001 |
| 200141003 | 989.02-00 | Definition of Appropriate Exchange Rate | 10/12/2001 |
| 200141003 | 961.00-00 | Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | 10/12/2001 |
| 200141002 | 3231.01-00 | Employers v. Not Employers | 10/12/2001 |
| 200141001 | 3231.01-00 | Employers v. Not Employers | 10/12/2001 |
| 200140081 | 9999.98-00 | Not Able to Identify Under Present List | 10/05/2001 |
| 200140080 | 642.03-00 | Charitable Deduction | 10/05/2001 |
| 200140080 | 651.00-00 | Deductions for Trusts Distributing Current Income Only | 10/05/2001 |
| 200140080 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 10/05/2001 |
| 200140080 | 681.00-00 | Limitation on Charitable Deduction | 10/05/2001 |
| 200140079 | 6075.02-01 | Extension When Extension of Time for Filing Income Tax Return | 10/05/2001 |
| 200140078 | 446.02-06 | Reasonable v. Unreasonable | 10/05/2001 |
| 200140078 | 7453.32-00 | Burden of Proof | 10/05/2001 |
| 200140077 | 1362.01-03 | Late Elections | 10/05/2001 |
| 200140076 | 1362.00-00 | Election by Small Business Corporation | 10/05/2001 |
| 200140075 | 1362.00-00 | Election by Small Business Corporation | 10/05/2001 |
| 200140074 | 9100.22-00 | Other | 10/05/2001 |
| 200140074 | 1503.04-04 | Dual Resident Corporation | 10/05/2001 |
| 200140071 | 1362.01-03 | Late Elections | 10/05/2001 |
| 200140070 | 1362.04-00 | Inadvertent Terminations | 10/05/2001 |
| 200140069 | 1362.01-03 | Late Elections | 10/05/2001 |
| 200140068 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 10/05/2001 |
| 200140067 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 10/05/2001 |
