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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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Showing 27576 - 27600 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201306006 | 351.01-00 | Control v. No Control by Transferor | 02/08/2013 |
| 201306006 | 355.01-00 | Spin-Off | 02/08/2013 |
| 201306006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/08/2013 |
| 201306005 | 1362.02-00 | Termination of Election | 02/08/2013 |
| 201306005 | 1362.02-03 | Passive Investment Income | 02/08/2013 |
| 201306004 | 1362.02-00 | Termination of Election | 02/08/2013 |
| 201306004 | 1362.02-03 | Passive Investment Income | 02/08/2013 |
| 201306003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/08/2013 |
| 201306002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/08/2013 |
| 201306002 | 2642.00-00 | Inclusion Ratio | 02/08/2013 |
| 201306002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2013 |
| 201306001 | 9100.22-00 | Other | 02/08/2013 |
| 201306001 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/08/2013 |
| 201305022 | 408.03-00 | Rollover Contributions | 02/01/2013 |
| 201305021 | 414.00-00 | Definitions and Special Rules | 02/01/2013 |
| 201305021 | 414.09-00 | Certain Employee Contributions | 02/01/2013 |
| 201305020 | 408.03-00 | Rollover Contributions | 02/01/2013 |
| 201305019 | 408.03-00 | Rollover Contributions | 02/01/2013 |
| 201305018 | 408.03-00 | Rollover Contributions | 02/01/2013 |
| 201305017 | 408.03-00 | Rollover Contributions | 02/01/2013 |
| 201305016 | 408.03-00 | Rollover Contributions | 02/01/2013 |
| 201305015 | 402.08-00 | Rollover Contributions | 02/01/2013 |
| 201305014 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/01/2013 |
| 201305013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/01/2013 |
| 201305013 | 501.03-08 | Educational Organizations | 02/01/2013 |
