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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 26401 - 26425 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201327003 | 355.01-01 | Split-Off | 07/05/2013 |
| 201327002 | 6041.06-00 | Exceptions | 07/05/2013 |
| 201327002 | 104.03-00 | Damages | 07/05/2013 |
| 201327002 | 451.14-00 | Constructive Receipt | 07/05/2013 |
| 201327001 | 9100.22-00 | Other | 07/05/2013 |
| 201327001 | 992.02-00 | Election | 07/05/2013 |
| 201326019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/28/2013 |
| 201326019 | 501.33-00 | Private v. Public Interest Served | 06/28/2013 |
| 201326018 | 6231.07-00 | Tax Matters Partner | 06/28/2013 |
| 201326017 | 6231.03-00 | Partnership Item | 06/28/2013 |
| 201326016 | 6231.02-00 | Partner | 06/28/2013 |
| 201326015 | 6323.00-00 | Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) | 06/28/2013 |
| 201326014 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/28/2013 |
| 201326014 | 351.01-00 | Control v. No Control by Transferor | 06/28/2013 |
| 201326014 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 06/28/2013 |
| 201326014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/28/2013 |
| 201326013 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 06/28/2013 |
| 201326012 | 1361.01-04 | More than One Class of Stock | 06/28/2013 |
| 201326011 | 671.02-00 | Persons Treated as Grantors | 06/28/2013 |
| 201326011 | 674.01-00 | Power Exercisable Only by Will | 06/28/2013 |
| 201326011 | 677.00-00 | Income for Benefit of Grantor | 06/28/2013 |
| 201326010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2013 |
| 201326010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/28/2013 |
| 201326009 | 167.19-00 | Date Property Placed in Service | 06/28/2013 |
| 201326009 | 48.00-00 | Energy Credit; Reforestation Credit | 06/28/2013 |
