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 26451 - 26475 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201327011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/05/2013 |
| 201327010 | 2042.07-09 | Incidents of Ownership Held by Insured | 07/05/2013 |
| 201327010 | 2035.06-00 | Coordination with Other Code Sections | 07/05/2013 |
| 201327009 | 1361.03-02 | Qualified Subchapter S Trusts | 07/05/2013 |
| 201327009 | 1366.00-00 | Pass-Thru of Items to Shareholders | 07/05/2013 |
| 201327008 | 528.04-00 | Revocation of Election | 07/05/2013 |
| 201327007 | 1092.05-02 | Mixed Straddle Account | 07/05/2013 |
| 201327006 | 562.03-00 | Preferential Dividends | 07/05/2013 |
| 201327006 | 856.00-00 | Definition of Real Estate Investment Trust | 07/05/2013 |
| 201327005 | 9100.22-00 | Other | 07/05/2013 |
| 201327004 | 9100.22-00 | Other | 07/05/2013 |
| 201327003 | 355.01-01 | Split-Off | 07/05/2013 |
| 201327002 | 6041.06-00 | Exceptions | 07/05/2013 |
| 201327002 | 104.03-00 | Damages | 07/05/2013 |
| 201327002 | 451.14-00 | Constructive Receipt | 07/05/2013 |
| 201327001 | 9100.22-00 | Other | 07/05/2013 |
| 201327001 | 992.02-00 | Election | 07/05/2013 |
| 201326019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/28/2013 |
| 201326019 | 501.33-00 | Private v. Public Interest Served | 06/28/2013 |
| 201326018 | 6231.07-00 | Tax Matters Partner | 06/28/2013 |
| 201326017 | 6231.03-00 | Partnership Item | 06/28/2013 |
| 201326016 | 6231.02-00 | Partner | 06/28/2013 |
| 201326015 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 06/28/2013 |
| 201326014 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/28/2013 |
| 201326014 | 351.01-00 | Control v. No Control by Transferor | 06/28/2013 |
