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 27176 - 27200 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201312030 | 6051.00-00 | Receipts for Employees | 03/22/2013 |
| 201312029 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 03/22/2013 |
| 201312028 | 301.00-00 | Distributions of Property | 03/22/2013 |
| 201312028 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 03/22/2013 |
| 201312028 | 305.03-00 | Distributions in Lieu of Money | 03/22/2013 |
| 201312027 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/22/2013 |
| 201312027 | 1502.13-00 | Intercompany Transactions | 03/22/2013 |
| 201312027 | 1502.13-01 | Stock of Members | 03/22/2013 |
| 201312026 | 9100.09-00 | Section 442; Accounting Periods | 03/22/2013 |
| 201312025 | 9100.22-00 | Other | 03/22/2013 |
| 201312025 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/22/2013 |
| 201312024 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/22/2013 |
| 201312024 | 9100.22-00 | Other | 03/22/2013 |
| 201312023 | 1362.01-02 | Election After Termination | 03/22/2013 |
| 201312023 | 1361.01-03 | Non-Resident Alien as Shareholder | 03/22/2013 |
| 201312022 | 355.01-00 | Spin-Off | 03/22/2013 |
| 201312022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/22/2013 |
| 201312021 | 9100.04-00 | Section 168; MACRS | 03/22/2013 |
| 201312020 | 355.01-00 | Spin-Off | 03/22/2013 |
| 201312019 | 9100.22-00 | Other | 03/22/2013 |
| 201312019 | 1502.92-00 | Carryover and Carryback | 03/22/2013 |
| 201312018 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/22/2013 |
| 201312018 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/22/2013 |
| 201312018 | 2642.00-00 | Inclusion Ratio | 03/22/2013 |
| 201312017 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/22/2013 |
