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 27126 - 27150 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201313017 | 856.00-00 | Definition of Real Estate Investment Trust | 03/29/2013 |
| 201313017 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/29/2013 |
| 201313016 | 355.01-01 | Split-Off | 03/29/2013 |
| 201313016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/29/2013 |
| 201313015 | 7704.03-00 | Qualifying Income | 03/29/2013 |
| 201313014 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/29/2013 |
| 201313014 | 7704.03-00 | Qualifying Income | 03/29/2013 |
| 201313013 | 163.00-00 | Interest | 03/29/2013 |
| 201313012 | 168.36-00 | Additional First Year Depreciation | 03/29/2013 |
| 201313011 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313010 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313009 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313008 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313007 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313006 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313005 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313004 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
