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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 27401 - 27425 of 76797
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 201308005 | 48.00-00 | Energy Credit; Reforestation Credit | 02/22/2013 |
| 201308004 | 7704.03-00 | Qualifying Income | 02/22/2013 |
| 201308003 | 9100.22-00 | Other | 02/22/2013 |
| 201308003 | 9114.03-06 | Canada | 02/22/2013 |
| 201308002 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/22/2013 |
| 201308002 | 332.01-00 | Nonrecognition of Gain or Loss | 02/22/2013 |
| 201308002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/22/2013 |
| 201308002 | 355.01-00 | Spin-Off | 02/22/2013 |
| 201308001 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/22/2013 |
| 201308001 | 306.00-00 | Dispositions of Certain Stock | 02/22/2013 |
| 201308001 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 02/22/2013 |
| 201308001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/22/2013 |
| 201308001 | 368.05-00 | Recapitalization (Type "E") | 02/22/2013 |
| 201307015 | 501.03-08 | Educational Organizations | 02/15/2013 |
| 201307014 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 02/15/2013 |
| 201307014 | 501.33-00 | Private v. Public Interest Served | 02/15/2013 |
| 201307013 | 4945.04-03 | Influencing The Outcome of Elections | 02/15/2013 |
| 201307012 | 4942.03-07 | Set-Asides | 02/15/2013 |
| 201307011 | 4942.03-07 | Set-Asides | 02/15/2013 |
| 201307010 | 4942.03-07 | Set-Asides | 02/15/2013 |
| 201307009 | 501.30-02 | Dealings With Controlling Interests | 02/15/2013 |
| 201307009 | 501.35-00 | "Exclusively" Test | 02/15/2013 |
| 201307008 | 170.19-00 | Other | 02/15/2013 |
| 201307007 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/15/2013 |
| 201307006 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 02/15/2013 |
