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 29251 - 29275 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201224009 | 7701.00-00 | Definitions | 06/15/2012 |
| 201224009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/15/2012 |
| 201224008 | 7701.00-00 | Definitions | 06/15/2012 |
| 201224008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/15/2012 |
| 201224007 | 1362.04-00 | Inadvertent Terminations | 06/15/2012 |
| 201224006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/15/2012 |
| 201224006 | 351.01-00 | Control v. No Control by Transferor | 06/15/2012 |
| 201224006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/15/2012 |
| 201224006 | 368.03-00 | Stock for Property (Type "C") | 06/15/2012 |
| 201224006 | 368.08-00 | Continuity of Interest Rule | 06/15/2012 |
| 201224006 | 368.08-07 | Historic Business Assets | 06/15/2012 |
| 201224006 | 368.08-08 | Transfers to Controlled Corporations | 06/15/2012 |
| 201224005 | 9100.10-01 | Accounting Methods | 06/15/2012 |
| 201224004 | 1362.01-03 | Late Elections | 06/15/2012 |
| 201224003 | 9100.22-00 | Other | 06/15/2012 |
| 201224003 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/15/2012 |
| 201224002 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/15/2012 |
| 201224001 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 06/15/2012 |
| 201223023 | 408.03-00 | Rollover Contributions | 06/08/2012 |
| 201223022 | 4945.04-04 | Grants to Individuals | 06/08/2012 |
| 201223021 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/08/2012 |
| 201223020 | 501.33-00 | Private v. Public Interest Served | 06/08/2012 |
| 201223019 | 6402.00-00 | Authority to Make Credits or Refunds | 06/08/2012 |
| 201223018 | 6330.00-00 | Collection Due Process - Levy | 06/08/2012 |
| 201223017 | 6330.00-00 | Collection Due Process - Levy | 06/08/2012 |
