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 26551 - 26575 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201323021 | 385.01-00 | Debt v. Equity | 06/07/2013 |
| 201323020 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 06/07/2013 |
| 201323019 | 6321.03-00 | Lien Priority v. No Lien Priority | 06/07/2013 |
| 201323018 | 6334.04-00 | Personal Residence Seizure | 06/07/2013 |
| 201323017 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/07/2013 |
| 201323017 | 355.01-01 | Split-Off | 06/07/2013 |
| 201323016 | 856.00-00 | Definition of Real Estate Investment Trust | 06/07/2013 |
| 201323015 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 06/07/2013 |
| 201323015 | 761.01-00 | Partnership | 06/07/2013 |
| 201323015 | 7701.02-02 | Joint Ventures | 06/07/2013 |
| 201323014 | 1362.04-00 | Inadvertent Terminations | 06/07/2013 |
| 201323013 | 1362.01-03 | Late Elections | 06/07/2013 |
| 201323013 | 1362.04-00 | Inadvertent Terminations | 06/07/2013 |
| 201323012 | 1362.01-03 | Late Elections | 06/07/2013 |
| 201323012 | 1362.04-00 | Inadvertent Terminations | 06/07/2013 |
| 201323011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/07/2013 |
| 201323011 | 9100.22-00 | Other | 06/07/2013 |
| 201323010 | 1502.75-00 | Filing Requirements | 06/07/2013 |
| 201323010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/07/2013 |
| 201323009 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 06/07/2013 |
| 201323009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2013 |
| 201323008 | 9100.22-00 | Other | 06/07/2013 |
| 201323008 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 06/07/2013 |
| 201323007 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/07/2013 |
| 201323007 | 2033.01-00 | Interest v. No Interest at Time of Death | 06/07/2013 |
