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 32001 - 32025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201126012 | 1382.00-00 | Taxable Income of Cooperatives | 07/01/2011 |
| 201126012 | 199.06-00 | Agricultural and Horticultural Cooperatives | 07/01/2011 |
| 201126011 | 61.00-00 | Gross Income v. Not Gross Income | 07/01/2011 |
| 201126011 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/01/2011 |
| 201126011 | 461.01-00 | Accrual Method | 07/01/2011 |
| 201126011 | 468B.01-00 | In General | 07/01/2011 |
| 201126011 | 483.00-00 | Interest on Certain Deferred Payments | 07/01/2011 |
| 201126011 | 1273.00-00 | Determination of Amount of Original Issue Discount | 07/01/2011 |
| 201126011 | 1274.04-00 | Debt Instruments Subject to Section 1274 | 07/01/2011 |
| 201126011 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 07/01/2011 |
| 201126010 | 355.01-00 | Spin-Off | 07/01/2011 |
| 201126010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/01/2011 |
| 201126010 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/01/2011 |
| 201126010 | 301.00-00 | Distributions of Property | 07/01/2011 |
| 201126010 | 367.00-00 | Foreign Corporations | 07/01/2011 |
| 201126009 | 1362.04-00 | Inadvertent Terminations | 07/01/2011 |
| 201126008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/01/2011 |
| 201126008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2011 |
| 201126007 | 664.00-00 | Charitable Remainder Trusts | 07/01/2011 |
| 201126007 | 664.03-00 | Definitions | 07/01/2011 |
| 201126007 | 664.03-01 | Unitrust With Income Exception | 07/01/2011 |
| 201126006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/01/2011 |
| 201126006 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/01/2011 |
| 201126006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/01/2011 |
| 201126006 | 1502.75-10 | When Group Remains in Existence | 07/01/2011 |
