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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 19476 - 19500 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201601003 | 992.02-00 | Election | 12/31/2015 |
| 201601002 | 1362.04-00 | Inadvertent Terminations | 12/31/2015 |
| 201601001 | 304.03-00 | Control Requirement Met | 12/31/2015 |
| 201601001 | 312.01-00 | Computations of Earnings and Profits | 12/31/2015 |
| 201601001 | 351.01-00 | Control v. No Control by Transferor | 12/31/2015 |
| 201601001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/31/2015 |
| 201601001 | 361.02-02 | Certain Transfers to Creditors | 12/31/2015 |
| 201601000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/01/2016 |
| 201552034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2015 |
| 201552033 | 501.02-00 | Title-Holding Company | 12/24/2015 |
| 201552032 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/24/2015 |
| 201552032 | 501.04-03 | Political Activities Organizations | 12/24/2015 |
| 201552031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2015 |
| 201552030 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 12/24/2015 |
| 201552029 | 7521.00-00 | Procedure For Taxpayer Interviews | 12/24/2015 |
| 201552028 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/24/2015 |
| 201552027 | 301.01-07 | Form v. Substance | 12/24/2015 |
| 201552026 | 165.06-00 | Worthless Securities | 12/24/2015 |
| 201552026 | 165.11-00 | Other | 12/24/2015 |
| 201552026 | 351.05-00 | "Property" Defined | 12/24/2015 |
| 201552026 | 351.15-00 | Exceptions | 12/24/2015 |
| 201552025 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/24/2015 |
| 201552024 | 167.13-21 | Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) | 12/24/2015 |
| 201552023 | 9413.03-02 | Interest Expense Allocation/Apportionment | 12/24/2015 |
| 201552022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2015 |
