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 45326 - 45350 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200748007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/30/2007 |
| 200748007 | 355.01-00 | Spin-Off | 11/30/2007 |
| 200748007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/30/2007 |
| 200748007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/30/2007 |
| 200748006 | 6038.02-00 | Dollar Penalty for Failure to Furnish Information | 11/30/2007 |
| 200748006 | 6038.03-00 | Penalty of Reducing Foreign Tax Credit | 11/30/2007 |
| 200748005 | 1504.00-00 | Definitions | 11/30/2007 |
| 200748005 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 11/30/2007 |
| 200748004 | 1362.04-00 | Inadvertent Terminations | 11/30/2007 |
| 200748003 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 11/30/2007 |
| 200748003 | 408.12-00 | Deemed IRAs Under Qualified Employer Plans | 11/30/2007 |
| 200748002 | 856.00-00 | Definition of Real Estate Investment Trust | 11/30/2007 |
| 200748002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/30/2007 |
| 200748001 | 6103.04-00 | Disclosure to State Tax Officials and State and Local Law Enforcement Agencies | 11/30/2007 |
| 200748001 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 11/30/2007 |
| 200747024 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 11/23/2007 |
| 200747023 | 408.03-00 | Rollover Contributions | 11/23/2007 |
| 200747022 | 414.08-00 | Church Plan | 11/23/2007 |
| 200747021 | 408.03-00 | Rollover Contributions | 11/23/2007 |
| 200747020 | 9999.00-00 | Miscellaneous Issues | 11/23/2007 |
| 200747019 | 6324A.00-00 | Special Lien for Estate Tax Deferred Under Section 6166 | 11/23/2007 |
| 200747018 | 469.00-00 | Passive Activity Losses and Credits Limited | 11/23/2007 |
| 200747018 | 469.03-03 | Definition of Activity | 11/23/2007 |
| 200747017 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 11/23/2007 |
| 200747017 | 2501.01-00 | Gift v. Not a Gift | 11/23/2007 |
