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 27951 - 27975 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201250001 | 2501.03-00 | Transfers of Intangible Property By Non-Resident Not Citizens | 12/14/2012 |
| 201250001 | 2601.03-08 | Constructive Additions | 12/14/2012 |
| 201249018 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 12/07/2012 |
| 201249018 | 419.05-00 | Method of Contributions | 12/07/2012 |
| 201249018 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 12/07/2012 |
| 201249017 | 4945.04-04 | Grants to Individuals | 12/07/2012 |
| 201249016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/07/2012 |
| 201249015 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 12/07/2012 |
| 201249014 | 1295.02-00 | Time For Making Election | 12/07/2012 |
| 201249013 | 167.07-00 | Basis | 12/07/2012 |
| 201249012 | 312.09-00 | Allocation in Separations | 12/07/2012 |
| 201249012 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/07/2012 |
| 201249012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/07/2012 |
| 201249012 | 355.01-00 | Spin-Off | 12/07/2012 |
| 201249012 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/07/2012 |
| 201249012 | 904.05-00 | Recapture of Overall Foreign Loss | 12/07/2012 |
| 201249011 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 12/07/2012 |
| 201249011 | 367.03-01 | Reorganizations Described in Section 368(a)(1)(B) | 12/07/2012 |
| 201249011 | 368.02-00 | Stock for Stock (Type "B") | 12/07/2012 |
| 201249011 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 12/07/2012 |
| 201249010 | 9100.22-00 | Other | 12/07/2012 |
| 201249010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/07/2012 |
| 201249009 | 1362.01-03 | Late Elections | 12/07/2012 |
| 201249008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2012 |
| 201249008 | 7701.00-00 | Definitions | 12/07/2012 |
