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 28776 - 28800 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201232037 | 4945.04-04 | Grants to Individuals | 08/10/2012 |
| 201232036 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/10/2012 |
| 201232036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/10/2012 |
| 201232035 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 08/10/2012 |
| 201232035 | 501.32-01 | Distribution of Assets to Private Individuals | 08/10/2012 |
| 201232035 | 501.33-00 | Private v. Public Interest Served | 08/10/2012 |
| 201232034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/10/2012 |
| 201232034 | 501.03-20 | Religious Organizations | 08/10/2012 |
| 201232033 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/10/2012 |
| 201232033 | 355.01-00 | Spin-Off | 08/10/2012 |
| 201232033 | 355.01-01 | Split-Off | 08/10/2012 |
| 201232033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/10/2012 |
| 201232033 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/10/2012 |
| 201232033 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/10/2012 |
| 201232032 | 856.00-00 | Definition of Real Estate Investment Trust | 08/10/2012 |
| 201232031 | 7701.00-00 | Definitions | 08/10/2012 |
| 201232031 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/10/2012 |
| 201232030 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/10/2012 |
| 201232030 | 832.00-00 | Insurance Company Taxable Income | 08/10/2012 |
| 201232029 | 1362.04-00 | Inadvertent Terminations | 08/10/2012 |
| 201232028 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/10/2012 |
| 201232028 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/10/2012 |
| 201232027 | 1362.04-00 | Inadvertent Terminations | 08/10/2012 |
| 201232027 | 1361.03-02 | Qualified Subchapter S Trusts | 08/10/2012 |
| 201232026 | 1362.04-00 | Inadvertent Terminations | 08/10/2012 |
