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 46876 - 46900 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200719013 | 4942.03-05 | Qualifying Distribution | 05/11/2007 |
| 200719013 | 4942.05-01 | Active Conduct of Exempt Purpose Activities | 05/11/2007 |
| 200719012 | 507.01-00 | Termination Under Section 507(a)(1) | 05/11/2007 |
| 200719012 | 4942.03-01 | Undistributed Income | 05/11/2007 |
| 200719012 | 4942.03-02 | Distributable Amount | 05/11/2007 |
| 200719012 | 4942.03-05 | Qualifying Distribution | 05/11/2007 |
| 200719012 | 4942.05-01 | Active Conduct of Exempt Purpose Activities | 05/11/2007 |
| 200719011 | 901.01-03 | Definition of Income Tax | 05/11/2007 |
| 200719010 | 3231.01-00 | Employers v. Not Employers | 05/11/2007 |
| 200719009 | 856.00-00 | Definition of Real Estate Investment Trust | 05/11/2007 |
| 200719009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2007 |
| 200719008 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2007 |
| 200719007 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/11/2007 |
| 200719007 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/11/2007 |
| 200719007 | 1361.01-04 | More than One Class of Stock | 05/11/2007 |
| 200719006 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/11/2007 |
| 200719006 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/11/2007 |
| 200719006 | 1361.01-04 | More than One Class of Stock | 05/11/2007 |
| 200719005 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/11/2007 |
| 200719005 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/11/2007 |
| 200719005 | 1361.01-04 | More than One Class of Stock | 05/11/2007 |
| 200719004 | 7701.02-00 | Partnerships v. Associations | 05/11/2007 |
| 200719004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/11/2007 |
| 200719003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2007 |
| 200719003 | 2652.01-02 | Special Election for QTIP | 05/11/2007 |
