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 26876 - 26900 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201315020 | 368.05-00 | Recapitalization (Type "E") | 04/12/2013 |
| 201315019 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 04/12/2013 |
| 201315018 | 6426.04-00 | Alternative Fuel Mixture Credit | 04/12/2013 |
| 201315017 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 04/12/2013 |
| 201315017 | 6722.00-00 | Failure to Furnish Certain Payee Statements | 04/12/2013 |
| 201315016 | 332.01-00 | Nonrecognition of Gain or Loss | 04/12/2013 |
| 201315016 | 355.01-00 | Spin-Off | 04/12/2013 |
| 201315016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/12/2013 |
| 201315015 | 7704.03-00 | Qualifying Income | 04/12/2013 |
| 201315014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/12/2013 |
| 201315014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315013 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/12/2013 |
| 201315013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315012 | 1362.04-00 | Inadvertent Terminations | 04/12/2013 |
| 201315011 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/12/2013 |
| 201315011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315010 | 1362.01-03 | Late Elections | 04/12/2013 |
| 201315009 | 355.01-00 | Spin-Off | 04/12/2013 |
| 201315009 | 368.05-00 | Recapitalization (Type "E") | 04/12/2013 |
| 201315008 | 7704.03-00 | Qualifying Income | 04/12/2013 |
| 201315007 | 856.00-00 | Definition of Real Estate Investment Trust | 04/12/2013 |
| 201315006 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 04/12/2013 |
| 201315006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315005 | 2642.00-00 | Inclusion Ratio | 04/12/2013 |
| 201315005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
