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 27551 - 27575 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201306018 | 163.05-00 | Personal Interest in General | 02/08/2013 |
| 201306018 | 61.28-00 | Damages, Court Awards, Settlements | 02/08/2013 |
| 201306017 | 165.07-00 | Disaster Losses | 02/08/2013 |
| 201306017 | 6511.01-03 | Claim Filed Late | 02/08/2013 |
| 201306017 | 6511.09-00 | Timeliness of Claim | 02/08/2013 |
| 201306016 | 1362.04-00 | Inadvertent Terminations | 02/08/2013 |
| 201306015 | 1362.04-00 | Inadvertent Terminations | 02/08/2013 |
| 201306014 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306014 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306013 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306013 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306012 | 301.00-00 | Distributions of Property | 02/08/2013 |
| 201306012 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/08/2013 |
| 201306011 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | 02/08/2013 |
| 201306010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/08/2013 |
| 201306010 | 355.01-01 | Split-Off | 02/08/2013 |
| 201306010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/08/2013 |
| 201306009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/08/2013 |
| 201306009 | 1362.00-00 | Election by Small Business Corporation | 02/08/2013 |
| 201306009 | 1362.04-00 | Inadvertent Terminations | 02/08/2013 |
| 201306008 | 1504.00-00 | Definitions | 02/08/2013 |
| 201306008 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/08/2013 |
| 201306007 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 02/08/2013 |
| 201306007 | 1504.00-00 | Definitions | 02/08/2013 |
| 201306007 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/08/2013 |
