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 27376 - 27400 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201306012 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306012 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306011 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 02/08/2013 |
| 201306010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/08/2013 |
| 201306010 | 355.01-01 | Split-Off | 02/08/2013 |
| 201306010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/08/2013 |
| 201306009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/08/2013 |
| 201306009 | 1362.00-00 | Election by Small Business Corporation | 02/08/2013 |
| 201306009 | 1362.04-00 | Inadvertent Terminations | 02/08/2013 |
| 201306008 | 1504.00-00 | Definitions | 02/08/2013 |
| 201306008 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/08/2013 |
| 201306007 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 02/08/2013 |
| 201306007 | 1504.00-00 | Definitions | 02/08/2013 |
| 201306007 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/08/2013 |
| 201306006 | 351.01-00 | Control v. No Control by Transferor | 02/08/2013 |
| 201306006 | 355.01-00 | Spin-Off | 02/08/2013 |
| 201306006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/08/2013 |
| 201306005 | 1362.02-00 | Termination of Election | 02/08/2013 |
| 201306005 | 1362.02-03 | Passive Investment Income | 02/08/2013 |
| 201306004 | 1362.02-00 | Termination of Election | 02/08/2013 |
| 201306004 | 1362.02-03 | Passive Investment Income | 02/08/2013 |
| 201306003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/08/2013 |
| 201306002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/08/2013 |
| 201306002 | 2642.00-00 | Inclusion Ratio | 02/08/2013 |
| 201306002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2013 |
