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 31226 - 31250 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201140028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/07/2011 |
| 201140028 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 10/07/2011 |
| 201140027 | 4945.04-04 | Grants to Individuals | 10/07/2011 |
| 201140026 | 4945.04-04 | Grants to Individuals | 10/07/2011 |
| 201140025 | 6224.02-00 | Application of Consistent Settlement Rule | 10/07/2011 |
| 201140024 | 6231.03-00 | Partnership Item | 10/07/2011 |
| 201140023 | 6227.00-00 | Administrative Adjustments Requests | 10/07/2011 |
| 201140022 | 468A.01-00 | In General | 10/07/2011 |
| 201140021 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 10/07/2011 |
| 201140020 | 1296.00-00 | Passive Foreign Investment Company | 10/07/2011 |
| 201140019 | 1296.00-00 | Passive Foreign Investment Company | 10/07/2011 |
| 201140018 | 1296.00-00 | Passive Foreign Investment Company | 10/07/2011 |
| 201140017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/07/2011 |
| 201140017 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 10/07/2011 |
| 201140017 | 368.01-02 | Using Stock of Corporation Controlling Merged Corporation | 10/07/2011 |
| 201140017 | 368.02-00 | Stock for Stock (Type "B") | 10/07/2011 |
| 201140017 | 1502.01-00 | Definitions | 10/07/2011 |
| 201140017 | 1502.31-00 | Basis of Property | 10/07/2011 |
| 201140017 | 1502.31-01 | Stock Basis After a Group Structure Change | 10/07/2011 |
| 201140017 | 1502.33-00 | Earnings and Profits | 10/07/2011 |
| 201140017 | 1502.75-10 | When Group Remains in Existence | 10/07/2011 |
| 201140017 | 1502.75-11 | Common Parent No Longer in Existence | 10/07/2011 |
| 201140016 | 1503.00-00 | Computation and Payment of Taxes | 10/07/2011 |
| 201140016 | 1503.04-00 | Dual Consolidated Loss | 10/07/2011 |
| 201140016 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/07/2011 |
