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 27776 - 27800 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201251015 | 894.10-00 | Teachers, Students, and Trainees | 12/21/2012 |
| 201251014 | 6231.07-00 | Tax Matters Partner | 12/21/2012 |
| 201251013 | 6231.07-00 | Tax Matters Partner | 12/21/2012 |
| 201251012 | 4401.00-00 | Wagering Tax (Taxable v. Not Taxable) | 12/21/2012 |
| 201251011 | 7701.00-00 | Definitions | 12/21/2012 |
| 201251011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/21/2012 |
| 201251010 | 1362.01-03 | Late Elections | 12/21/2012 |
| 201251009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/21/2012 |
| 201251008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/21/2012 |
| 201251008 | 1502.75-00 | Filing Requirements | 12/21/2012 |
| 201251007 | 1362.00-00 | Election by Small Business Corporation | 12/21/2012 |
| 201251006 | 355.01-00 | Spin-Off | 12/21/2012 |
| 201251006 | 355.03-00 | Active Business | 12/21/2012 |
| 201251006 | 355.03-01 | Five-Year Requirement | 12/21/2012 |
| 201251006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/21/2012 |
| 201251005 | 856.00-00 | Definition of Real Estate Investment Trust | 12/21/2012 |
| 201251004 | 754.02-00 | Timeliness of Election | 12/21/2012 |
| 201251004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/21/2012 |
| 201251003 | 1504.00-00 | Definitions | 12/21/2012 |
| 201251003 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 12/21/2012 |
| 201251003 | 1502.90-01 | Changes in Affiliated Groups | 12/21/2012 |
| 201251003 | 1502.79-00 | Separate Return Years | 12/21/2012 |
| 201251002 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/21/2012 |
| 201251001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/21/2012 |
| 201251001 | 2642.00-00 | Inclusion Ratio | 12/21/2012 |
