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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 52901 - 52925 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200524020 | 1362.01-03 | Late Elections | 06/17/2005 |
| 200524019 | 367.03-06 | Transfer of Stock Subject to a Five-Year Gain Recognition Agreement | 06/17/2005 |
| 200524019 | 367.03-13 | Treatment of Subsequent Disposition of Stock of Transferee | 06/17/2005 |
| 200524019 | 367.10-04 | Distribution of Stock Described in Section 355 | 06/17/2005 |
| 200524018 | 754.02-00 | Timeliness of Election | 06/17/2005 |
| 200524018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/17/2005 |
| 200524017 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 06/17/2005 |
| 200524017 | 3121.01-00 | Wages | 06/17/2005 |
| 200524016 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 06/17/2005 |
| 200524015 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 06/17/2005 |
| 200524015 | 115.00-00 | Income of States, Municipalities, etc. | 06/17/2005 |
| 200524015 | 141.00-00 | Private Activity Bond; Qualified Bond | 06/17/2005 |
| 200524014 | 664.03-02 | Charitable Remainder Unitrust | 06/17/2005 |
| 200524014 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/17/2005 |
| 200524014 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/17/2005 |
| 200524013 | 664.00-00 | Charitable Remainder Trusts | 06/17/2005 |
| 200524012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/17/2005 |
| 200524012 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/17/2005 |
| 200524012 | 368.12-00 | Liquidation v. Reorganization | 06/17/2005 |
| 200524012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/17/2005 |
| 200524012 | 332.00-00 | Complete Liquidation of Subsidiaries | 06/17/2005 |
| 200524012 | 355.01-01 | Split-Off | 06/17/2005 |
| 200524011 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/17/2005 |
| 200524011 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/17/2005 |
| 200524011 | 368.12-00 | Liquidation v. Reorganization | 06/17/2005 |
