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 27826 - 27850 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201252010 | 1033.02-00 | Definition of Involuntary Conversion Events | 12/28/2012 |
| 201252009 | 856.00-00 | Definition of Real Estate Investment Trust | 12/28/2012 |
| 201252009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2012 |
| 201252008 | 165.06-00 | Worthless Securities | 12/28/2012 |
| 201252008 | 267.00-00 | Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | 12/28/2012 |
| 201252008 | 301.00-00 | Distributions of Property | 12/28/2012 |
| 201252008 | 304.01-03 | Distribution to which Section 301 Applies | 12/28/2012 |
| 201252008 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 12/28/2012 |
| 201252008 | 331.07-00 | Form v. Substance | 12/28/2012 |
| 201252007 | 1362.04-00 | Inadvertent Terminations | 12/28/2012 |
| 201252007 | 1361.03-01 | Grantor Trusts | 12/28/2012 |
| 201252006 | 9100.22-00 | Other | 12/28/2012 |
| 201252006 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 12/28/2012 |
| 201252005 | 6041.00-00 | Information at Source | 12/28/2012 |
| 201252005 | 61.00-00 | Gross Income v. Not Gross Income | 12/28/2012 |
| 201252004 | 2632.01-00 | Time and Manner of Allocation | 12/28/2012 |
| 201252004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2012 |
| 201252003 | 2632.01-00 | Time and Manner of Allocation | 12/28/2012 |
| 201252003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2012 |
| 201252002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/28/2012 |
| 201252002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/28/2012 |
| 201252002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/28/2012 |
| 201252001 | 1362.04-00 | Inadvertent Terminations | 12/28/2012 |
| 201252001 | 1362.00-00 | Election by Small Business Corporation | 12/28/2012 |
| 201252001 | 1362.01-00 | Eligible v. Ineligible | 12/28/2012 |
