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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 11751 - 11775 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201936010 | 501.03-30 | Organizational and Operational Tests | 09/06/2019 |
| 201936010 | 501.33-00 | Private v. Public Interest Served | 09/06/2019 |
| 201936009 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/06/2019 |
| 201936009 | 402.01-00 | Exempt Trust | 09/06/2019 |
| 201936009 | 402.08-00 | Rollover Contributions | 09/06/2019 |
| 201936009 | 402.08-05 | By a Surviving Spouse | 09/06/2019 |
| 201936008 | 7701.02-00 | Partnerships v. Associations | 09/06/2019 |
| 201936007 | 1362.00-00 | Election by Small Business Corporation | 09/06/2019 |
| 201936007 | 1362.04-00 | Inadvertent Terminations | 09/06/2019 |
| 201936006 | 7701.00-00 | Definitions | 09/06/2019 |
| 201936006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/06/2019 |
| 201936005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/06/2019 |
| 201936005 | 1361.01-04 | More than One Class of Stock | 09/06/2019 |
| 201936005 | 1361.01-05 | Ineligible Corporation | 09/06/2019 |
| 201936005 | 1362.00-00 | Election by Small Business Corporation | 09/06/2019 |
| 201936005 | 1362.01-00 | Eligible v. Ineligible | 09/06/2019 |
| 201936004 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/06/2019 |
| 201936004 | 1502.13-00 | Intercompany Transactions | 09/06/2019 |
| 201936004 | 1502.32-00 | Investment Adjustment | 09/06/2019 |
| 201936004 | 1502.33-00 | Earnings and Profits | 09/06/2019 |
| 201936004 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 09/06/2019 |
| 201936003 | 170.19-00 | Other | 09/06/2019 |
| 201936002 | 170.19-00 | Other | 09/06/2019 |
| 201936001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/06/2019 |
| 201936000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/06/2019 |
