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 29001 - 29025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201228042 | 501.03-05 | Corporations | 07/13/2012 |
| 201228042 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/13/2012 |
| 201228042 | 501.33-00 | Private v. Public Interest Served | 07/13/2012 |
| 201228041 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/13/2012 |
| 201228041 | 501.33-00 | Private v. Public Interest Served | 07/13/2012 |
| 201228041 | 501.33-01 | Trustees Serve Private Interest | 07/13/2012 |
| 201228040 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/13/2012 |
| 201228040 | 501.32-01 | Distribution of Assets to Private Individuals | 07/13/2012 |
| 201228040 | 501.33-00 | Private v. Public Interest Served | 07/13/2012 |
| 201228040 | 501.35-00 | "Exclusively" Test | 07/13/2012 |
| 201228039 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 07/13/2012 |
| 201228038 | 4945.04-04 | Grants to Individuals | 07/13/2012 |
| 201228037 | 162.07-31 | Payment of Insurance Premiums | 07/13/2012 |
| 201228036 | 168.32-00 | Redeterminations, Changes in Use | 07/13/2012 |
| 201228035 | 267.02-01 | Matching of Deduction and Payee Income | 07/13/2012 |
| 201228035 | 267.02-03 | Payments to Foreign Persons | 07/13/2012 |
| 201228035 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 07/13/2012 |
| 201228035 | 1382.02-00 | Patronage Dividends | 07/13/2012 |
| 201228034 | 304.02-01 | Section 304 v. Section 351 | 07/13/2012 |
| 201228034 | 351.12-00 | Section 351 v. Section 304 (See Also 0304.01-01) | 07/13/2012 |
| 201228033 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/13/2012 |
| 201228033 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/13/2012 |
| 201228033 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/13/2012 |
| 201228033 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 07/13/2012 |
| 201228033 | 361.02-02 | Certain Transfers to Creditors | 07/13/2012 |
