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 26976 - 27000 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201315014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/12/2013 |
| 201315014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315013 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/12/2013 |
| 201315013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315012 | 1362.04-00 | Inadvertent Terminations | 04/12/2013 |
| 201315011 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/12/2013 |
| 201315011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315010 | 1362.01-03 | Late Elections | 04/12/2013 |
| 201315009 | 355.01-00 | Spin-Off | 04/12/2013 |
| 201315009 | 368.05-00 | Recapitalization (Type "E") | 04/12/2013 |
| 201315008 | 7704.03-00 | Qualifying Income | 04/12/2013 |
| 201315007 | 856.00-00 | Definition of Real Estate Investment Trust | 04/12/2013 |
| 201315006 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 04/12/2013 |
| 201315006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315005 | 2642.00-00 | Inclusion Ratio | 04/12/2013 |
| 201315005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/12/2013 |
| 201315004 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 04/12/2013 |
| 201315003 | 1362.04-00 | Inadvertent Terminations | 04/12/2013 |
| 201315002 | 9100.22-00 | Other | 04/12/2013 |
| 201315002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/12/2013 |
| 201315002 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 04/12/2013 |
| 201315001 | 104.02-00 | Workmen's Compensation | 04/12/2013 |
| 201314058 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2013 |
| 201314057 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314056 | 408.03-00 | Rollover Contributions | 04/05/2013 |
