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 27476 - 27500 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201308013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2013 |
| 201308013 | 7701.00-00 | Definitions | 02/22/2013 |
| 201308013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2013 |
| 201308012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2013 |
| 201308012 | 7701.00-00 | Definitions | 02/22/2013 |
| 201308012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2013 |
| 201308011 | 115.00-00 | Income of States, Municipalities, etc. | 02/22/2013 |
| 201308010 | 115.00-00 | Income of States, Municipalities, etc. | 02/22/2013 |
| 201308010 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 02/22/2013 |
| 201308010 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 02/22/2013 |
| 201308009 | 1362.04-00 | Inadvertent Terminations | 02/22/2013 |
| 201308008 | 1362.00-00 | Election by Small Business Corporation | 02/22/2013 |
| 201308008 | 1362.04-00 | Inadvertent Terminations | 02/22/2013 |
| 201308007 | 9100.22-00 | Other | 02/22/2013 |
| 201308006 | 9100.22-00 | Other | 02/22/2013 |
| 201308006 | 9114.03-06 | Canada | 02/22/2013 |
| 201308005 | 48.00-00 | Energy Credit; Reforestation Credit | 02/22/2013 |
| 201308004 | 7704.03-00 | Qualifying Income | 02/22/2013 |
| 201308003 | 9100.22-00 | Other | 02/22/2013 |
| 201308003 | 9114.03-06 | Canada | 02/22/2013 |
| 201308002 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/22/2013 |
| 201308002 | 332.01-00 | Nonrecognition of Gain or Loss | 02/22/2013 |
| 201308002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/22/2013 |
| 201308002 | 355.01-00 | Spin-Off | 02/22/2013 |
| 201308001 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/22/2013 |
