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 28326 - 28350 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201238003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/21/2012 |
| 201238002 | 7701.00-00 | Definitions | 09/21/2012 |
| 201238002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/21/2012 |
| 201238001 | 7701.00-00 | Definitions | 09/21/2012 |
| 201238001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/21/2012 |
| 201237029 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/14/2012 |
| 201237028 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237027 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237026 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237025 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/14/2012 |
| 201237023 | 4942.03-07 | Set-Asides | 09/14/2012 |
| 201237022 | 501.19-00 | Organization of Past or Present Armed Forces Members | 09/14/2012 |
| 201237021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/14/2012 |
| 201237020 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 09/14/2012 |
| 201237019 | 501.30-02 | Dealings With Controlling Interests | 09/14/2012 |
| 201237019 | 501.03-30 | Organizational and Operational Tests | 09/14/2012 |
| 201237019 | 501.35-00 | "Exclusively" Test | 09/14/2012 |
| 201237018 | 6103.03-00 | Disclosure to Taxpayer's Designee | 09/14/2012 |
| 201237018 | 6103.08-01 | Disclosure within the Department of Treasury | 09/14/2012 |
| 201237017 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 09/14/2012 |
| 201237017 | 1367.00-00 | Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders | 09/14/2012 |
| 201237016 | 1362.01-03 | Late Elections | 09/14/2012 |
| 201237015 | 1361.00-00 | Definitions | 09/14/2012 |
| 201237015 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/14/2012 |
