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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 51676 - 51700 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200544021 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 11/04/2005 |
| 200544021 | 512.01-02 | Rent v. Ordinary Business Profits | 11/04/2005 |
| 200544020 | 501.04-06 | Community | 11/04/2005 |
| 200544019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/04/2005 |
| 200544018 | 7701.00-00 | Definitions | 11/04/2005 |
| 200544018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 11/04/2005 |
| 200544017 | 2601.03-03 | Property Includible in Estate Under Section 2042 | 11/04/2005 |
| 200544017 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/04/2005 |
| 200544016 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/04/2005 |
| 200544015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2005 |
| 200544014 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/04/2005 |
| 200544014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/04/2005 |
| 200544013 | 9100.09-00 | Section 442; Accounting Periods | 11/04/2005 |
| 200544013 | 444.03-00 | Procedural Requirements for Making Election | 11/04/2005 |
| 200544012 | 9100.09-00 | Section 442; Accounting Periods | 11/04/2005 |
| 200544012 | 444.03-00 | Procedural Requirements for Making Election | 11/04/2005 |
| 200544011 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544010 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544009 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544008 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/04/2005 |
| 200544007 | 61.00.00-00 | PAYMENT | 11/04/2005 |
| 200544007 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 11/04/2005 |
| 200544007 | 1223.00-00 | Holding Period of Capital Assets | 11/04/2005 |
| 200544006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 11/04/2005 |
