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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.
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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 27651 - 27675 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201303021 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/18/2013 |
| 201303021 | 4946.00-00 | Definitions and Special Rules | 01/18/2013 |
| 201303020 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/18/2013 |
| 201303020 | 501.32-01 | Distribution of Assets to Private Individuals | 01/18/2013 |
| 201303020 | 501.33-00 | Private v. Public Interest Served | 01/18/2013 |
| 201303020 | 501.35-00 | "Exclusively" Test | 01/18/2013 |
| 201303019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/18/2013 |
| 201303019 | 501.32-01 | Distribution of Assets to Private Individuals | 01/18/2013 |
| 201303019 | 501.33-00 | Private v. Public Interest Served | 01/18/2013 |
| 201303019 | 501.35-00 | "Exclusively" Test | 01/18/2013 |
| 201303018 | 501.03-08 | Educational Organizations | 01/18/2013 |
| 201303017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/18/2013 |
| 201303017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/18/2013 |
| 201303017 | 501.33-00 | Private v. Public Interest Served | 01/18/2013 |
| 201303016 | 01.05.00-00 | ADMINISTRATION: Personnel | 01/18/2013 |
| 201303015 | 168.36-00 | Additional First Year Depreciation | 01/18/2013 |
| 201303014 | 6227.00-00 | Administrative Adjustments Requests | 01/18/2013 |
| 201303013 | 6231.13-00 | Items Cease to Be Partnership Items in Certain Cases | 01/18/2013 |
| 201303012 | 6231.01-00 | Partnerships | 01/18/2013 |
| 201303011 | 6231.01-01 | Exception for Small Partnerships | 01/18/2013 |
| 201303011 | 6229.03-02 | No Return Filed Equals No Limit | 01/18/2013 |
| 201303010 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 01/18/2013 |
| 201303009 | 1362.04-00 | Inadvertent Terminations | 01/18/2013 |
| 201303008 | 115.00-00 | Income of States, Municipalities, etc. | 01/18/2013 |
| 201303007 | 9100.04-00 | Section 168; MACRS | 01/18/2013 |
