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 7751 - 7775 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202150020 | 501.35-00 | "Exclusively" Test | 12/17/2021 |
| 202150019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/17/2021 |
| 202150017 | 6325.03-00 | Certificate of Discharge | 12/17/2021 |
| 202150016 | 6103.05-09 | Disclosure of Return in Title 11 Cases and Receivership Proceedings | 12/17/2021 |
| 202150016 | 6103.05-10 | Disclosure of Return in Individual's Title 11 Case | 12/17/2021 |
| 202150015 | 6103.01-00 | General Rule | 12/17/2021 |
| 202150015 | 6103.01-03 | Contractors or Other Persons | 12/17/2021 |
| 202150014 | 856.01-00 | Income Requirements | 12/17/2021 |
| 202150014 | 856.04-00 | Rents From Real Property | 12/17/2021 |
| 202150013 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/17/2021 |
| 202150013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2021 |
| 202150012 | 301.00-00 | Distributions of Property | 12/17/2021 |
| 202150012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/17/2021 |
| 202150011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2021 |
| 202150011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/17/2021 |
| 202150010 | 9100.04-00 | Section 168; MACRS | 12/17/2021 |
| 202150009 | 355.01-00 | Spin-Off | 12/17/2021 |
| 202150009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/17/2021 |
| 202150008 | 9100.02-03 | R and D Expenditures | 12/17/2021 |
| 202150007 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/17/2021 |
| 202150007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2021 |
| 202150006 | 9100.02-03 | R and D Expenditures | 12/17/2021 |
| 202150005 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 12/17/2021 |
| 202150004 | 355.03-01 | Five-Year Requirement | 12/17/2021 |
