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 28051 - 28075 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201247009 | 368.08-06 | Business Enterprise Continuity | 11/23/2012 |
| 201247009 | 368.13-00 | Transactions Involving Two or More Investment Companies | 11/23/2012 |
| 201247008 | 1362.04-00 | Inadvertent Terminations | 11/23/2012 |
| 201247007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/23/2012 |
| 201247007 | 1362.01-03 | Late Elections | 11/23/2012 |
| 201247007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/23/2012 |
| 201247006 | 7701.00-00 | Definitions | 11/23/2012 |
| 201247006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/23/2012 |
| 201247005 | 9100.22-00 | Other | 11/23/2012 |
| 201247005 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/23/2012 |
| 201247004 | 301.00-00 | Distributions of Property | 11/23/2012 |
| 201247004 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 11/23/2012 |
| 201247004 | 305.03-00 | Distributions in Lieu of Money | 11/23/2012 |
| 201247003 | 7701.00-00 | Definitions | 11/23/2012 |
| 201247002 | 7701.00-00 | Definitions | 11/23/2012 |
| 201247001 | 355.01-01 | Split-Off | 11/23/2012 |
| 201247001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/23/2012 |
| 201247001 | 368.08-08 | Transfers to Controlled Corporations | 11/23/2012 |
| 201246045 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246044 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246043 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246042 | 408.03-00 | Rollover Contributions | 11/16/2012 |
| 201246041 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/16/2012 |
| 201246040 | 514.07-00 | Acquisition Indebtedness | 11/16/2012 |
| 201246039 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/16/2012 |
