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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 5926 - 5950 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202235004 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 09/02/2022 |
| 202235004 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/02/2022 |
| 202235004 | 7702B.00-00 | Treatment of Qualified Long-Term Care Insurance | 09/02/2022 |
| 202235004 | 803.00-00 | Life Insurance Gross Income | 09/02/2022 |
| 202235004 | 805.00-00 | General Deductions | 09/02/2022 |
| 202235004 | 807.00-00 | Rules for Certain Reserves | 09/02/2022 |
| 202235004 | 807.01-00 | Adjustments for Increase or Decrease | 09/02/2022 |
| 202235004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/02/2022 |
| 202235003 | 1362.04-00 | Inadvertent Terminations | 09/02/2022 |
| 202235002 | 355.01-01 | Split-Off | 09/02/2022 |
| 202235002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/02/2022 |
| 202235002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/02/2022 |
| 202235002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/02/2022 |
| 202235001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/02/2022 |
| 202235001 | 382.12-13 | Election Out | 09/02/2022 |
| 202235000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/02/2022 |
| 202234012 | 1502.75-00 | Filing Requirements | 08/26/2022 |
| 202234012 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 08/26/2022 |
| 202234011 | 4942.03-07 | Set-Asides | 08/26/2022 |
| 202234010 | 4942.03-07 | Set-Asides | 08/26/2022 |
| 202234009 | 4942.03-07 | Set-Asides | 08/26/2022 |
| 202234008 | 4942.03-07 | Set-Asides | 08/26/2022 |
| 202234007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/26/2022 |
| 202234007 | 501.03-30 | Organizational and Operational Tests | 08/26/2022 |
| 202234007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/26/2022 |
