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 13926 - 13950 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201828002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/13/2018 |
| 201828001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/13/2018 |
| 201828001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/13/2018 |
| 201828000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/13/2018 |
| 201827014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/06/2018 |
| 201827014 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 07/06/2018 |
| 201827013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/06/2018 |
| 201827013 | 501.03-04 | Unincorporated Associations | 07/06/2018 |
| 201827012 | 6334.00-00 | Property Exempt From Levy | 07/06/2018 |
| 201827011 | 246.05-02 | Holding Periods | 07/06/2018 |
| 201827010 | 1362.02-03 | Passive Investment Income | 07/06/2018 |
| 201827010 | 1362.04-00 | Inadvertent Terminations | 07/06/2018 |
| 201827009 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 07/06/2018 |
| 201827009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2018 |
| 201827008 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/06/2018 |
| 201827008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/06/2018 |
| 201827008 | 355.01-00 | Spin-Off | 07/06/2018 |
| 201827008 | 355.03-00 | Active Business | 07/06/2018 |
| 201827007 | 1502.75-00 | Filing Requirements | 07/06/2018 |
| 201827007 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/06/2018 |
| 201827006 | 332.01-00 | Nonrecognition of Gain or Loss | 07/06/2018 |
| 201827006 | 355.01-00 | Spin-Off | 07/06/2018 |
| 201827006 | 361.02-00 | Distributions | 07/06/2018 |
| 201827006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/06/2018 |
| 201827005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/06/2018 |
