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 65526 - 65550 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200126033 | 4945.04-05 | Grants to Organizations | 06/29/2001 |
| 200126033 | 4946.00-00 | Definitions and Special Rules | 06/29/2001 |
| 200126032 | 501.03-26 | State Instrumentalities | 06/29/2001 |
| 200126032 | 6621.01-00 | Overpayment and Underpayment Rates | 06/29/2001 |
| 200126031 | 09.19.00-00 | BANKRUPTCY CODE CASES: Determination of tax liability(505) | 06/29/2001 |
| 200126030 | 32.00-00 | (Former Section 43 Redesignated Section 32) Earned Income Credit | 06/29/2001 |
| 200126029 | 1362.01-03 | Late Elections | 06/29/2001 |
| 200126028 | 355.01-00 | Spin-Off | 06/29/2001 |
| 200126027 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2001 |
| 200126027 | 7701.00-00 | Definitions | 06/29/2001 |
| 200126026 | 2702.02-02 | Personal Residence in Trust | 06/29/2001 |
| 200126025 | 338.01-02 | Time in which Election must be made | 06/29/2001 |
| 200126025 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/29/2001 |
| 200126024 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/29/2001 |
| 200126023 | 338.01-02 | Time in which Election must be made | 06/29/2001 |
| 200126023 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/29/2001 |
| 200126022 | 338.01-02 | Time in which Election must be made | 06/29/2001 |
| 200126022 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/29/2001 |
| 200126021 | 1362.01-03 | Late Elections | 06/29/2001 |
| 200126020 | 1362.01-03 | Late Elections | 06/29/2001 |
| 200126019 | 6501.05-00 | Fraud--Exception to Period of Limitations (See Also 6653.03-00) | 06/29/2001 |
| 200126019 | 6501.05-01 | Burden of Proof (Taxpayer v. Commissioner) | 06/29/2001 |
| 200126019 | 6501.05-07 | Intent v. No Intent to Defraud | 06/29/2001 |
| 200126019 | 6663.00-00 | Fraud Penalty | 06/29/2001 |
| 200126018 | 162.25-04 | Capital Expenditure | 06/29/2001 |
