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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 58076 - 58100 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200335034 | 358.00-00 | Basis to Distributees | 08/29/2003 |
| 200335034 | 368.11-00 | Control v. No Control | 08/29/2003 |
| 200335034 | 362.00-00 | Basis to Corporations | 08/29/2003 |
| 200335034 | 704.01-04 | Section 704(c) Considerations | 08/29/2003 |
| 200335034 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 08/29/2003 |
| 200335034 | 723.00-00 | Basis of Property Contributed to Partnership | 08/29/2003 |
| 200335034 | 752.03-00 | Liability to Which Property is Subject | 08/29/2003 |
| 200335034 | 1016.07-03 | Stockholders Contributions | 08/29/2003 |
| 200335034 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 08/29/2003 |
| 200335034 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 08/29/2003 |
| 200335034 | 1231.00-00 | Property Used in | 08/29/2003 |
| 200335033 | 1233.00-00 | Gains and Losses from Short Sales | 08/29/2003 |
| 200335032 | 301.01-07 | Form v. Substance | 08/29/2003 |
| 200335032 | 305.03-00 | Distributions in Lieu of Money | 08/29/2003 |
| 200335032 | 356.01-00 | Reorganization Exchange | 08/29/2003 |
| 200335031 | 1362.00-00 | Election by Small Business Corporation | 08/29/2003 |
| 200335030 | 42.00-00 | Low-Income Housing Credit | 08/29/2003 |
| 200335030 | 42.05-00 | New Building Treatment for Rehabilitation Expenses | 08/29/2003 |
| 200335030 | 42.05-03 | Date Property is Placed in Service | 08/29/2003 |
| 200335030 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 08/29/2003 |
| 200335030 | 42.09-01 | Federally-Subsidized Buildings | 08/29/2003 |
| 200335029 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/29/2003 |
| 200335029 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 08/29/2003 |
| 200335028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/29/2003 |
| 200335027 | 877.00-00 | Expatriation to Avoid Tax | 08/29/2003 |
