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 28376 - 28400 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201240018 | 817.00-00 | Treatment of Variable Contracts | 10/05/2012 |
| 201240018 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 10/05/2012 |
| 201240017 | 312.09-00 | Allocation in Separations | 10/05/2012 |
| 201240017 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/05/2012 |
| 201240017 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/05/2012 |
| 201240017 | 355.01-00 | Spin-Off | 10/05/2012 |
| 201240017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/05/2012 |
| 201240017 | 904.05-00 | Recapture of Overall Foreign Loss | 10/05/2012 |
| 201240016 | 355.01-01 | Split-Off | 10/05/2012 |
| 201240016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/05/2012 |
| 201240016 | 368.08-08 | Transfers to Controlled Corporations | 10/05/2012 |
| 201240015 | 165.00-00 | Deductions For Losses | 10/05/2012 |
| 201240014 | 1362.04-00 | Inadvertent Terminations | 10/05/2012 |
| 201240013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/05/2012 |
| 201240013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/05/2012 |
| 201240012 | 1362.04-00 | Inadvertent Terminations | 10/05/2012 |
| 201240011 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 10/05/2012 |
| 201240011 | 9100.02-05 | Development Expenditures | 10/05/2012 |
| 201240010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/05/2012 |
| 201240010 | 2642.00-00 | Inclusion Ratio | 10/05/2012 |
| 201240009 | 7701.00-00 | Definitions | 10/05/2012 |
| 201240009 | 7701.03-00 | Association v. Trust | 10/05/2012 |
| 201240009 | 7701.03-06 | Liquidating Trusts | 10/05/2012 |
| 201240008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/05/2012 |
| 201240008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/05/2012 |
