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. Enter a term in the Find box. Click the Search button. Afiche 36801 - 36825 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200929014 3121.02-00 Employment 07/17/2009 200929013 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 07/17/2009 200929012 6321.01-50 Tenancy, Held in--Joint 07/17/2009 200929011 6227.02-00 Request for Tax Matters Partner 07/17/2009 200929010 3121.04-01 Common Law Tests 07/17/2009 200929009 1362.00-00 Election by Small Business Corporation 07/17/2009 200929008 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 07/17/2009 200929007 61.00-00 Gross Income v. Not Gross Income 07/17/2009 200929006 1362.00-00 Election by Small Business Corporation 07/17/2009 200929005 6011.01-00 Disclosure of Reportable Transactions 07/17/2009 200929005 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 07/17/2009 200929005 9300.32-00 Contributions to Roth IRA (Notice 2004-8) 07/17/2009 200929004 3121.01-00 Wages 07/17/2009 200929004 3121.01-05 Tips and Gratuities 07/17/2009 200929003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/17/2009 200929003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/17/2009 200929002 1362.00-00 Election by Small Business Corporation 07/17/2009 200929002 1362.04-00 Inadvertent Terminations 07/17/2009 200929001 6621.00-00 Determination of Rate of Interest; Compounding of Interest 07/17/2009 200928046 501.35-00 "Exclusively" Test 07/10/2009 200928046 501.33-00 Private v. Public Interest Served 07/10/2009 200928046 501.38-00 Legislative and Political Propaganda Activities 07/10/2009 200928045 501.32-00 Income Inures v. does Not Inure to Private Individual 07/10/2009 200928044 9100.00-00 Extension of Time for Making Certain Elections 07/10/2009 200928043 408.01-00 Exclusive Benefit of Individual or His Beneficiary 07/10/2009 Pagination First page « Premye Previous page Anvan … Page 1469 Page 1470 Page 1471 Page 1472 Aktyèl paj 1473 Page 1474 Page 1475 Page 1476 Page 1477 … Next page Apre Last page Anvan »
