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 31176 - 31200 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201142009 | 468A.01-00 | In General | 10/21/2011 |
| 201142008 | 468A.01-00 | In General | 10/21/2011 |
| 201142007 | 468A.01-00 | In General | 10/21/2011 |
| 201142006 | 115.00-00 | Income of States, Municipalities, etc. | 10/21/2011 |
| 201142005 | 48.00-00 | Energy Credit; Reforestation Credit | 10/21/2011 |
| 201142004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/21/2011 |
| 201142003 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/21/2011 |
| 201142003 | 332.01-00 | Nonrecognition of Gain or Loss | 10/21/2011 |
| 201142003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/21/2011 |
| 201142003 | 355.01-00 | Spin-Off | 10/21/2011 |
| 201142003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 10/21/2011 |
| 201142003 | 361.02-02 | Certain Transfers to Creditors | 10/21/2011 |
| 201142003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/21/2011 |
| 201142002 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 10/21/2011 |
| 201142001 | 6321.03-00 | Lien Priority v. No Lien Priority | 10/21/2011 |
| 201142001 | 6321.03-20 | Mortgages (See 6323.02-00) | 10/21/2011 |
| 201141023 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/14/2011 |
| 201141022 | 408.03-00 | Rollover Contributions | 10/14/2011 |
| 201141021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/14/2011 |
| 201141021 | 501.03-30 | Organizational and Operational Tests | 10/14/2011 |
| 201141020 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 10/14/2011 |
| 201141019 | 6222.03-00 | Effect of Failure to Notify | 10/14/2011 |
| 201141018 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 10/14/2011 |
| 201141017 | 7602.03-00 | Defense to Compliance - Other | 10/14/2011 |
| 201141016 | 1296.00-00 | Passive Foreign Investment Company | 10/14/2011 |
