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 24376 - 24400 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201418036 | 1362.04-00 | Inadvertent Terminations | 05/02/2014 |
| 201418036 | 1362.01-03 | Late Elections | 05/02/2014 |
| 201418035 | 47.01-00 | General Rule; Percentages | 05/02/2014 |
| 201418035 | 168.43-00 | R 1986 Disqualified Lease | 05/02/2014 |
| 201418034 | 362.00-00 | Basis to Corporations | 05/02/2014 |
| 201418034 | 9100.22-00 | Other | 05/02/2014 |
| 201418033 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/02/2014 |
| 201418033 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/02/2014 |
| 201418033 | 9100.22-00 | Other | 05/02/2014 |
| 201418032 | 2601.03-01 | Irrevocable Trusts | 05/02/2014 |
| 201418032 | 2501.01-00 | Gift v. Not a Gift | 05/02/2014 |
| 201418032 | 2001.00-00 | Imposition and Rate of Tax | 05/02/2014 |
| 201418032 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/02/2014 |
| 201418031 | 2601.03-01 | Irrevocable Trusts | 05/02/2014 |
| 201418031 | 2501.01-00 | Gift v. Not a Gift | 05/02/2014 |
| 201418031 | 2001.00-00 | Imposition and Rate of Tax | 05/02/2014 |
| 201418031 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/02/2014 |
| 201418030 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/02/2014 |
| 201418030 | 355.01-00 | Spin-Off | 05/02/2014 |
| 201418030 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/02/2014 |
| 201418029 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/02/2014 |
| 201418028 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/02/2014 |
| 201418027 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/02/2014 |
| 201418026 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 05/02/2014 |
| 201418026 | 2642.00-00 | Inclusion Ratio | 05/02/2014 |
