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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 33151 - 33175 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201105043 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/04/2011 |
| 201105043 | 501.01-00 | Instrumentalities of U.S. | 02/04/2011 |
| 201105043 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/04/2011 |
| 201105043 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/04/2011 |
| 201105042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/04/2011 |
| 201105041 | 9999.00-00 | Miscellaneous Issues | 02/04/2011 |
| 201105040 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 02/04/2011 |
| 201105039 | 3121.00-00 | Definitions | 02/04/2011 |
| 201105038 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel | 02/04/2011 |
| 201105037 | 9999.99-99 | Issues in Case Not Yet Identified | 02/04/2011 |
| 201105036 | 7216.20-00 | Permitted Disclosures Without Taxpayer Consent | 02/04/2011 |
| 201105035 | 4975.03-00 | Prohibited Transaction | 02/04/2011 |
| 201105034 | 6302.00-00 | Mode or Time of Collection | 02/04/2011 |
| 201105034 | 6151.00-00 | Time and Place for Paying Tax Shown on Returns | 02/04/2011 |
| 201105033 | 6231.01-01 | Exception for Small Partnerships | 02/04/2011 |
| 201105032 | 6213.07-01 | Mathematical or Clerical Errors | 02/04/2011 |
| 201105031 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/04/2011 |
| 201105031 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/04/2011 |
| 201105030 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 02/04/2011 |
| 201105029 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2011 |
| 201105029 | 9100.22-00 | Other | 02/04/2011 |
| 201105028 | 1362.01-03 | Late Elections | 02/04/2011 |
| 201105027 | 7702B.02-00 | Definition | 02/04/2011 |
| 201105026 | 7702B.02-00 | Definition | 02/04/2011 |
| 201105025 | 1362.04-00 | Inadvertent Terminations | 02/04/2011 |
