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 26601 - 26625 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201322041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/31/2013 |
| 201322041 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 05/31/2013 |
| 201322041 | 501.03-30 | Organizational and Operational Tests | 05/31/2013 |
| 201322040 | 4101.00-00 | Registration and Bond for Petroleum Products | 05/31/2013 |
| 201322039 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 05/31/2013 |
| 201322038 | 7701.00-00 | Definitions | 05/31/2013 |
| 201322037 | 7701.00-00 | Definitions | 05/31/2013 |
| 201322036 | 1361.00-00 | Definitions | 05/31/2013 |
| 201322036 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/31/2013 |
| 201322036 | 1361.01-04 | More than One Class of Stock | 05/31/2013 |
| 201322036 | 1362.00-00 | Election by Small Business Corporation | 05/31/2013 |
| 201322036 | 1362.01-00 | Eligible v. Ineligible | 05/31/2013 |
| 201322035 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/31/2013 |
| 201322035 | 264.03-00 | Exceptions | 05/31/2013 |
| 201322034 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/31/2013 |
| 201322034 | 9100.22-00 | Other | 05/31/2013 |
| 201322033 | 1256.07-05 | Qualified Board or Exchange | 05/31/2013 |
| 201322032 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 05/31/2013 |
| 201322031 | 2652.01-02 | Special Election for QTIP | 05/31/2013 |
| 201322031 | 2654.00-00 | Special Rules | 05/31/2013 |
| 201322031 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2013 |
| 201322030 | 468A.01-00 | In General | 05/31/2013 |
| 201322029 | 468A.01-00 | In General | 05/31/2013 |
| 201322028 | 1362.01-03 | Late Elections | 05/31/2013 |
| 201322027 | 45G.00-00 | Railroad Track Maintenance Credit | 05/31/2013 |
