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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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Mostrando 27451 - 27475 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201304007 | 6532.03-00 | Suits By U.S. for Recovery of Erroneous Refunds | 01/25/2013 |
| 201304006 | 6166.00-00 | Extension of Time to Pay Estate Tax | 01/25/2013 |
| 201304005 | 7701.25-04 | Terminal Rental Adjustment Clause | 01/25/2013 |
| 201304004 | 856.00-00 | Definition of Real Estate Investment Trust | 01/25/2013 |
| 201304004 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 01/25/2013 |
| 201304003 | 1035.00-00 | Exchanges of Insurance Policies | 01/25/2013 |
| 201304002 | 301.00-00 | Distributions of Property | 01/25/2013 |
| 201304002 | 305.01-00 | Stock Dividends | 01/25/2013 |
| 201304002 | 562.03-00 | Preferential Dividends | 01/25/2013 |
| 201304001 | 9100.22-00 | Other | 01/25/2013 |
| 201304001 | 992.02-00 | Election | 01/25/2013 |
| 201303024 | 414.08-00 | Church Plan | 01/18/2013 |
| 201303023 | 408.03-00 | Rollover Contributions | 01/18/2013 |
| 201303022 | 408.03-00 | Rollover Contributions | 01/18/2013 |
| 201303021 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/18/2013 |
| 201303021 | 4946.00-00 | Definitions and Special Rules | 01/18/2013 |
| 201303020 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/18/2013 |
| 201303020 | 501.32-01 | Distribution of Assets to Private Individuals | 01/18/2013 |
| 201303020 | 501.33-00 | Private v. Public Interest Served | 01/18/2013 |
| 201303020 | 501.35-00 | "Exclusively" Test | 01/18/2013 |
| 201303019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/18/2013 |
| 201303019 | 501.32-01 | Distribution of Assets to Private Individuals | 01/18/2013 |
| 201303019 | 501.33-00 | Private v. Public Interest Served | 01/18/2013 |
| 201303019 | 501.35-00 | "Exclusively" Test | 01/18/2013 |
| 201303018 | 501.03-08 | Educational Organizations | 01/18/2013 |
