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 49226 - 49250 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200632010 | 46.06-00 | Limitation In Case of Certain Regulated Companies | 08/11/2006 |
| 200632009 | 2642.01-00 | Inclusion Ratio Defined | 08/11/2006 |
| 200632009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/11/2006 |
| 200632008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/11/2006 |
| 200632008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/11/2006 |
| 200632007 | 9100.09-00 | Section 442; Accounting Periods | 08/11/2006 |
| 200632006 | 167.22-01 | Normalization Rules | 08/11/2006 |
| 200632005 | 61.40-00 | Governmental Benefits and Subsidies | 08/11/2006 |
| 200632004 | 1361.01-04 | More than One Class of Stock | 08/11/2006 |
| 200632003 | 2601.03-01 | Irrevocable Trusts | 08/11/2006 |
| 200632002 | 2601.03-01 | Irrevocable Trusts | 08/11/2006 |
| 200632001 | 1362.04-00 | Inadvertent Terminations | 08/11/2006 |
| 200631029 | 263A.04-05 | Simplified Production Method | 08/04/2006 |
| 200631029 | 263A.04-05 | Simplified Production Method | 08/04/2006 |
| 200631028 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/04/2006 |
| 200631027 | 501.07-01 | Profit v. Not for Profit | 08/04/2006 |
| 200631026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/04/2006 |
| 200631025 | 72.20-04 | Substantially Equal Payments | 08/04/2006 |
| 200631024 | 414.09-00 | Certain Employee Contributions | 08/04/2006 |
| 200631023 | 61.09-01 | Claim of Right | 08/04/2006 |
| 200631022 | 9100.21-00 | Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 08/04/2006 |
| 200631022 | 1503.04-00 | Dual Consolidated Loss | 08/04/2006 |
| 200631021 | 1362.01-03 | Late Elections | 08/04/2006 |
| 200631020 | 897.03-00 | U.S. Real Property Holding Corporation | 08/04/2006 |
| 200631020 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 08/04/2006 |
