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 24901 - 24925 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201409003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/28/2014 |
| 201409003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 02/28/2014 |
| 201409003 | 361.02-02 | Certain Transfers to Creditors | 02/28/2014 |
| 201409002 | 355.01-00 | Spin-Off | 02/28/2014 |
| 201409002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/28/2014 |
| 201409001 | 1362.04-00 | Inadvertent Terminations | 02/28/2014 |
| 201408035 | 501.07-00 | Social Clubs | 02/21/2014 |
| 201408034 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/21/2014 |
| 201408033 | 4945.04-04 | Grants to Individuals | 02/21/2014 |
| 201408032 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/21/2014 |
| 201408031 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 02/21/2014 |
| 201408031 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/21/2014 |
| 201408031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/21/2014 |
| 201408030 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 02/21/2014 |
| 201408030 | 501.35-00 | "Exclusively" Test | 02/21/2014 |
| 201408030 | 501.38-00 | Legislative and Political Propaganda Activities | 02/21/2014 |
| 201408030 | 501.38-01 | "Action" Organizations | 02/21/2014 |
| 201408030 | 501.38-02 | Electing Expenditure Test | 02/21/2014 |
| 201408029 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/21/2014 |
| 201408028 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2014 |
| 201408027 | 1362.01-03 | Late Elections | 02/21/2014 |
| 201408026 | 9100.22-00 | Other | 02/21/2014 |
| 201408026 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/21/2014 |
| 201408025 | 7704.03-00 | Qualifying Income | 02/21/2014 |
| 201408024 | 954.02-00 | Foreign Personal Holding Company Income | 02/21/2014 |
