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 27626 - 27650 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201252017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/28/2012 |
| 201252017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/28/2012 |
| 201252015 | 6501.04-11 | Amended Returns | 12/28/2012 |
| 201252015 | 6401.00-00 | Amounts Treated as Overpayments 1252016.pdf 61 12/28/2012 201252016 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) | 12/28/2012 |
| 201252014 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/28/2012 |
| 201252014 | 368.03-00 | Stock for Property (Type "C") | 12/28/2012 |
| 201252014 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/28/2012 |
| 201252014 | 368.09-01 | Several Steps | 12/28/2012 |
| 201252014 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/28/2012 |
| 201252014 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/28/2012 |
| 201252013 | 1362.01-03 | Late Elections | 12/28/2012 |
| 201252012 | 305.03-00 | Distributions in Lieu of Money | 12/28/2012 |
| 201252011 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/28/2012 |
| 201252011 | 338.02-00 | Qualified Stock Purchase | 12/28/2012 |
| 201252010 | 1033.02-00 | Definition of Involuntary Conversion Events | 12/28/2012 |
| 201252009 | 856.00-00 | Definition of Real Estate Investment Trust | 12/28/2012 |
| 201252009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2012 |
| 201252008 | 165.06-00 | Worthless Securities | 12/28/2012 |
| 201252008 | 267.00-00 | Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | 12/28/2012 |
| 201252008 | 301.00-00 | Distributions of Property | 12/28/2012 |
| 201252008 | 304.01-03 | Distribution to which Section 301 Applies | 12/28/2012 |
| 201252008 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 12/28/2012 |
| 201252008 | 331.07-00 | Form v. Substance | 12/28/2012 |
| 201252007 | 1362.04-00 | Inadvertent Terminations | 12/28/2012 |
| 201252007 | 1361.03-01 | Grantor Trusts | 12/28/2012 |
