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 36351 - 36375 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201014050 | 199.03-05 | Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition | 04/09/2010 |
| 201014050 | 199.03-06 | Allocation of Gross Receipts | 04/09/2010 |
| 201014050 | 199.08-00 | Other Rules | 04/09/2010 |
| 201014049 | 301.00-00 | Distributions of Property | 04/09/2010 |
| 201014049 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 04/09/2010 |
| 201014048 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/09/2010 |
| 201014047 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/09/2010 |
| 201014046 | 337.16-00 | Loss Disallowance | 04/09/2010 |
| 201014046 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/09/2010 |
| 201014045 | 106.01-00 | Contributions by Employees | 04/09/2010 |
| 201014045 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 04/09/2010 |
| 201014044 | 2702.02-02 | Personal Residence in Trust | 04/09/2010 |
| 201014043 | 664.03-02 | Charitable Remainder Unitrust | 04/09/2010 |
| 201014042 | 856.04-00 | Rents From Real Property | 04/09/2010 |
| 201014041 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/09/2010 |
| 201014041 | 9100.22-00 | Other | 04/09/2010 |
| 201014040 | 104.03-00 | Damages | 04/09/2010 |
| 201014039 | 1362.00-00 | Election by Small Business Corporation | 04/09/2010 |
| 201014039 | 1362.01-03 | Late Elections | 04/09/2010 |
| 201014038 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/09/2010 |
| 201014038 | 469.03-03 | Definition of Activity | 04/09/2010 |
| 201014037 | 1362.00-00 | Election by Small Business Corporation | 04/09/2010 |
| 201014037 | 1362.01-03 | Late Elections | 04/09/2010 |
| 201014036 | 1362.01-03 | Late Elections | 04/09/2010 |
| 201014035 | 1362.04-00 | Inadvertent Terminations | 04/09/2010 |
