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 26301 - 26325 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201329001 | 337.16-02 | Allowable Worthless Stock Loss | 07/19/2013 |
| 201329001 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 07/19/2013 |
| 201328036 | 408.03-00 | Rollover Contributions | 07/12/2013 |
| 201328035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/12/2013 |
| 201328035 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 07/12/2013 |
| 201328035 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/12/2013 |
| 201328034 | 4943.04-00 | Other Definitions and Rules | 07/12/2013 |
| 201328034 | 4943.04-00 | Other Definitions and Rules | 07/12/2013 |
| 201328033 | 6223.00-00 | Notice to Partners of Proceedings | 07/12/2013 |
| 201328032 | 6532.02-04 | Extension of Time | 07/12/2013 |
| 201328031 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 07/12/2013 |
| 201328031 | 165.00-00 | Deductions For Losses | 07/12/2013 |
| 201328031 | 166.00-00 | Bad Debts | 07/12/2013 |
| 201328031 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 07/12/2013 |
| 201328030 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 07/12/2013 |
| 201328029 | 1362.00-00 | Election by Small Business Corporation | 07/12/2013 |
| 201328028 | 9100.22-00 | Other | 07/12/2013 |
| 201328028 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 07/12/2013 |
| 201328028 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 07/12/2013 |
| 201328027 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 07/12/2013 |
| 201328027 | 382.12-08 | Title 11 or Similar Case | 07/12/2013 |
| 201328027 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/12/2013 |
| 201328026 | 1362.00-00 | Election by Small Business Corporation | 07/12/2013 |
| 201328025 | 301.00-00 | Distributions of Property | 07/12/2013 |
| 201328025 | 302.00-00 | Distributions in Redemption of Stock | 07/12/2013 |
