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 24926 - 24950 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201408023 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/21/2014 |
| 201408023 | 9100.22-00 | Other | 02/21/2014 |
| 201408022 | 1362.01-03 | Late Elections | 02/21/2014 |
| 201408022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2014 |
| 201408021 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/21/2014 |
| 201408021 | 305.01-00 | Stock Dividends | 02/21/2014 |
| 201408021 | 305.04-00 | Disproportionate Distributions | 02/21/2014 |
| 201408020 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/21/2014 |
| 201408020 | 305.01-00 | Stock Dividends | 02/21/2014 |
| 201408020 | 305.04-00 | Disproportionate Distributions | 02/21/2014 |
| 201408019 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 02/21/2014 |
| 201408019 | 1031.05-00 | Deferred Exchanges | 02/21/2014 |
| 201408018 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2014 |
| 201408018 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408017 | 355.01-00 | Spin-Off | 02/21/2014 |
| 201408016 | 9100.04-00 | Section 168; MACRS | 02/21/2014 |
| 201408015 | 9100.22-00 | Other | 02/21/2014 |
| 201408015 | 1296.00-00 | Passive Foreign Investment Company | 02/21/2014 |
| 201408014 | 562.03-00 | Preferential Dividends | 02/21/2014 |
| 201408014 | 856.00-00 | Definition of Real Estate Investment Trust | 02/21/2014 |
| 201408013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2014 |
| 201408013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2014 |
| 201408012 | 1362.04-00 | Inadvertent Terminations | 02/21/2014 |
| 201408012 | 1362.02-03 | Passive Investment Income | 02/21/2014 |
| 201408011 | 1362.00-00 | Election by Small Business Corporation | 02/21/2014 |
