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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 26701 - 26725 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201321024 | 4942.03-05 | Qualifying Distribution | 05/24/2013 |
| 201321024 | 4942.00-00 | Taxes on Failure to Distribute Income | 05/24/2013 |
| 201321024 | 4945.04-00 | Definition of Taxable Expenditure | 05/24/2013 |
| 201321023 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 05/24/2013 |
| 201321023 | 451.14-00 | Constructive Receipt | 05/24/2013 |
| 201321023 | 451.14-03 | Payments to Third Person | 05/24/2013 |
| 201321023 | 451.19-00 | Accrual Method | 05/24/2013 |
| 201321022 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 05/24/2013 |
| 201321021 | 469.14-00 | Real Property Business | 05/24/2013 |
| 201321020 | 6110.00-00 | Public Inspection of Written Determinations | 05/24/2013 |
| 201321019 | 61.22-00 | Discharge of Indebtedness | 05/24/2013 |
| 201321018 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 05/24/2013 |
| 201321018 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 05/24/2013 |
| 201321018 | 367.03-13 | Treatment of Subsequent Disposition of Stock of Transferee | 05/24/2013 |
| 201321018 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 05/24/2013 |
| 201321017 | 162.36-02 | Covered Employees | 05/24/2013 |
| 201321016 | 1362.01-03 | Late Elections | 05/24/2013 |
| 201321015 | 7701.00-00 | Definitions | 05/24/2013 |
| 201321015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2013 |
| 201321014 | 7701.00-00 | Definitions | 05/24/2013 |
| 201321014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2013 |
| 201321013 | 7701.00-00 | Definitions | 05/24/2013 |
| 201321013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2013 |
| 201321012 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 05/24/2013 |
| 201321012 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 05/24/2013 |
