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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 25101 - 25125 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201402012 | 6229.02-00 | Extension by Agreement | 01/10/2014 |
| 201402011 | 6229.02-00 | Extension by Agreement | 01/10/2014 |
| 201402010 | 6039F.00-00 | Notice of Large Gifts Received from Foreign Persons | 01/10/2014 |
| 201402009 | 6229.00-00 | Period of Limitations for Making Assessments | 01/10/2014 |
| 201402008 | 6402.03-02 | Refund to Certain Fiduciaries of Insolvent Members of Affiliated Groups | 01/10/2014 |
| 201402007 | 6229.00-00 | Period of Limitations for Making Assessments | 01/10/2014 |
| 201402006 | 6048.00-00 | Returns as to Certain Foreign Trusts | 01/10/2014 |
| 201402005 | 6223.03-00 | Mailing Notice | 01/10/2014 |
| 201402004 | 1402.00-00 | Definitions | 01/10/2014 |
| 201402003 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 01/10/2014 |
| 201402002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/10/2014 |
| 201402002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/10/2014 |
| 201402002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/10/2014 |
| 201402002 | 355.01-02 | Split-Up | 01/10/2014 |
| 201402001 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 01/10/2014 |
| 201402001 | 1502.13-00 | Intercompany Transactions | 01/10/2014 |
| 201402001 | 1502.93-00 | Intercompany Transactions | 01/10/2014 |
| 201401001 | 61.00-00 | Gross Income v. Not Gross Income | 01/03/2014 |
| 201401001 | 61.13-00 | Refunds and Reimbursements | 01/03/2014 |
| 201401001 | 61.13-06 | Moving Expenses | 01/03/2014 |
| 201401001 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/03/2014 |
| 201401001 | 1012.00-00 | Basis of Property--Costs | 01/03/2014 |
| 201352009 | 42.00-00 | Low-Income Housing Credit | 12/27/2013 |
| 201352008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/27/2013 |
| 201352008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2013 |
