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 57201 - 57225 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200403031 | 1361.03-02 | Qualified Subchapter S Trusts | 01/16/2004 |
| 200403030 | 857.01-00 | Requirements to be Taxed as a REIT | 01/16/2004 |
| 200403029 | 118.01-02 | Nonshareholder Contributions | 01/16/2004 |
| 200403029 | 118.02-00 | Contributions in Aid of Construction | 01/16/2004 |
| 200403028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/16/2004 |
| 200403027 | 856.06-00 | Closely Held Determination | 01/16/2004 |
| 200403026 | 115.00-00 | Income of States, Municipalities, etc. | 01/16/2004 |
| 200403025 | 851.03-00 | Diversification Requirement | 01/16/2004 |
| 200403024 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/16/2004 |
| 200403023 | 856.00-00 | Definition of Real Estate Investment Trust | 01/16/2004 |
| 200403022 | 468A.04-02 | Revised Schedules | 01/16/2004 |
| 200403022 | 468A.03-04 | Formulas or Other Methods | 01/16/2004 |
| 200403021 | 468A.04-02 | Revised Schedules | 01/16/2004 |
| 200403021 | 468A.03-04 | Formulas or Other Methods | 01/16/2004 |
| 200403020 | 1362.01-03 | Late Elections | 01/16/2004 |
| 200403019 | 355.01-01 | Split-Off | 01/16/2004 |
| 200403019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/16/2004 |
| 200403019 | 368.05-00 | Recapitalization (Type "E") | 01/16/2004 |
| 200403018 | 9100.22-00 | Other | 01/16/2004 |
| 200403018 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/16/2004 |
| 200403017 | 9100.22-00 | Other | 01/16/2004 |
| 200403017 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/16/2004 |
| 200403016 | 453.09-01 | Alternative Basis Recovery | 01/16/2004 |
| 200403015 | 453.09-01 | Alternative Basis Recovery | 01/16/2004 |
| 200403014 | 453.09-01 | Alternative Basis Recovery | 01/16/2004 |
