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 28226 - 28250 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201243017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/26/2012 |
| 201243016 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/26/2012 |
| 201243015 | 507.00-00 | Termination of Private Foundation Status | 10/26/2012 |
| 201243015 | 507.05-00 | Liability of Transferee Organizations | 10/26/2012 |
| 201243015 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/26/2012 |
| 201243015 | 4942.00-00 | Taxes on Failure to Distribute Income | 10/26/2012 |
| 201243015 | 4942.03-05 | Qualifying Distribution | 10/26/2012 |
| 201243015 | 4945.04-00 | Definition of Taxable Expenditure | 10/26/2012 |
| 201243015 | 4945.04-05 | Grants to Organizations | 10/26/2012 |
| 201243014 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 10/26/2012 |
| 201243014 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 10/26/2012 |
| 201243014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/26/2012 |
| 201243013 | 1502.13-00 | Intercompany Transactions | 10/26/2012 |
| 201243012 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 10/26/2012 |
| 201243012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243011 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/26/2012 |
| 201243011 | 42.00-00 | Low-Income Housing Credit | 10/26/2012 |
| 201243010 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 10/26/2012 |
| 201243010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243009 | 1362.00-00 | Election by Small Business Corporation | 10/26/2012 |
| 201243009 | 1362.02-00 | Termination of Election | 10/26/2012 |
| 201243009 | 1362.04-00 | Inadvertent Terminations | 10/26/2012 |
| 201243008 | 1361.00-00 | Definitions | 10/26/2012 |
| 201243008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/26/2012 |
| 201243008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
