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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 25026 - 25050 of 76702
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201401001 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/03/2014 |
| 201401001 | 1012.00-00 | Basis of Property--Costs | 01/03/2014 |
| 201352009 | 42.00-00 | Low-Income Housing Credit | 12/27/2013 |
| 201352008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/27/2013 |
| 201352008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2013 |
| 201352008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/27/2013 |
| 201352007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/27/2013 |
| 201352007 | 355.01-00 | Spin-Off | 12/27/2013 |
| 201352007 | 355.01-01 | Split-Off | 12/27/2013 |
| 201352007 | 355.09-00 | Distributions Within a Consolidated Group | 12/27/2013 |
| 201352007 | 301.00-00 | Distributions of Property | 12/27/2013 |
| 201352007 | 302.00-00 | Distributions in Redemption of Stock | 12/27/2013 |
| 201352007 | 311.00-00 | Taxability of Corporation on Distribution | 12/27/2013 |
| 201352007 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/27/2013 |
| 201352007 | 332.01-00 | Nonrecognition of Gain or Loss | 12/27/2013 |
| 201352007 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/27/2013 |
| 201352007 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/27/2013 |
| 201352007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/27/2013 |
| 201352007 | 368.05-00 | Recapitalization (Type "E") | 12/27/2013 |
| 201352007 | 1502.13-00 | Intercompany Transactions | 12/27/2013 |
| 201352006 | 104.02-00 | Workmen's Compensation | 12/27/2013 |
| 201352005 | 9100.22-00 | Other | 12/27/2013 |
| 201352005 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/27/2013 |
| 201352004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2013 |
| 201352004 | 7701.00-00 | Definitions | 12/27/2013 |
