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 9026 - 9050 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202053014 | 7873.00-00 | Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. | 12/31/2020 |
| 202053013 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 12/31/2020 |
| 202053013 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/31/2020 |
| 202053012 | 6338.00-00 | Certificate of Sale; Deed of Real Property | 12/31/2020 |
| 202053011 | 168.36-00 | R 1986 Lease Term | 12/31/2020 |
| 202053010 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/31/2020 |
| 202053010 | 162.27-00 | Related to Trade or Business | 12/31/2020 |
| 202053010 | 212.00-00 | Expenses for Production of Income | 12/31/2020 |
| 202053009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053009 | 9100.22-00 | Other | 12/31/2020 |
| 202053009 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/31/2020 |
| 202053009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/31/2020 |
| 202053008 | 856.00-00 | Definition of Real Estate Investment Trust | 12/31/2020 |
| 202053008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/31/2020 |
| 202053006 | 9100.22-00 | Other | 12/31/2020 |
| 202053006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/31/2020 |
| 202053005 | 1361.01-04 | More than One Class of Stock | 12/31/2020 |
| 202053005 | 1362.00-00 | Election by Small Business Corporation | 12/31/2020 |
| 202053005 | 1362.02-00 | Termination of Election | 12/31/2020 |
| 202053005 | 1362.04-00 | Inadvertent Terminations | 12/31/2020 |
| 202053004 | 1362.04-00 | Inadvertent Terminations | 12/31/2020 |
| 202053003 | 7701.00-00 | Definitions | 12/31/2020 |
| 202053003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/31/2020 |
