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 48576 - 48600 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200645005 | 1223.00-00 | Holding Period of Capital Assets | 11/10/2006 |
| 200645005 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 11/10/2006 |
| 200645005 | 2501.01-00 | Gift v. Not a Gift | 11/10/2006 |
| 200645004 | 860D.00-00 | REMIC Defined | 11/10/2006 |
| 200645004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/10/2006 |
| 200645003 | 355.01-01 | Split-Off | 11/10/2006 |
| 200645003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/10/2006 |
| 200645002 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 11/10/2006 |
| 200645001 | 216.05-00 | Distribution of Dwelling Units | 11/10/2006 |
| 200645001 | 216.01-00 | Status As Cooperative Housing Corporation | 11/10/2006 |
| 200644050 | 507.06-00 | Imposition of Tax | 11/03/2006 |
| 200644049 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 11/03/2006 |
| 200644048 | 501.03-02 | Foundations | 11/03/2006 |
| 200644048 | 509.01-01 | Private Foundation | 11/03/2006 |
| 200644047 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 11/03/2006 |
| 200644046 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 11/03/2006 |
| 200644045 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/03/2006 |
| 200644044 | 501.03-02 | Foundations | 11/03/2006 |
| 200644044 | 509.01-01 | Private Foundation | 11/03/2006 |
| 200644043 | 501.06-01 | Performance of Particular Services for Members | 11/03/2006 |
| 200644043 | 501.06-02 | Conduct of Business for Profit | 11/03/2006 |
| 200644042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/03/2006 |
| 200644041 | 507.01-00 | Termination Under Section 507(a)(1) | 11/03/2006 |
| 200644041 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 11/03/2006 |
| 200644041 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 11/03/2006 |
