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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 40801 - 40825 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200913010 | 855.01-00 | General Rule | 03/27/2009 |
| 200913009 | 9100.09-00 | Section 442; Accounting Periods | 03/27/2009 |
| 200913008 | 367.00-00 | Foreign Corporations | 03/27/2009 |
| 200913008 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 03/27/2009 |
| 200913007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/27/2009 |
| 200913007 | 355.01-01 | Split-Off | 03/27/2009 |
| 200913007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/27/2009 |
| 200913007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/27/2009 |
| 200913006 | 453.08-01 | Election After Revocation | 03/27/2009 |
| 200913006 | 9100.22-00 | Other | 03/27/2009 |
| 200913005 | 897.00-00 | Disposition of Investment in United States Real Property | 03/27/2009 |
| 200913004 | 453.00-00 | Installment Method (Available v. Not Available) | 03/27/2009 |
| 200913004 | 453.09-00 | Contingent Payment Sales | 03/27/2009 |
| 200913004 | 453.09-01 | Alternative Basis Recovery | 03/27/2009 |
| 200913003 | 1362.04-00 | Inadvertent Terminations | 03/27/2009 |
| 200913002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/27/2009 |
| 200913002 | 1361.03-03 | Electing Small Business Trusts | 03/27/2009 |
| 200913002 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2009 |
| 200913001 | 7701.03-00 | Association v. Trust | 03/27/2009 |
| 200913001 | 675.00-00 | Administrative Powers | 03/27/2009 |
| 200912042 | 408.03-00 | Rollover Contributions | 03/20/2009 |
| 200912041 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/20/2009 |
| 200912040 | 408.03-00 | Rollover Contributions | 03/20/2009 |
| 200912039 | 170.07-01 | Churches | 03/20/2009 |
| 200912039 | 170.07-02 | Educational Organizations | 03/20/2009 |
