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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 10826 - 10850 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201950002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/13/2019 |
| 201950001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/13/2019 |
| 201950001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/13/2019 |
| 201950001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/13/2019 |
| 201950000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/13/2019 |
| 201949020 | 4945.04-04 | Grants to Individuals | 12/06/2019 |
| 201949019 | 132.10-00 | Transit Passes / Van Pools | 12/06/2019 |
| 201949018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2019 |
| 201949018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/06/2019 |
| 201949017 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/06/2019 |
| 201949017 | 382.12-00 | Operating Rules | 12/06/2019 |
| 201949017 | 382.12-13 | Election Out | 12/06/2019 |
| 201949017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2019 |
| 201949017 | 9100.22-00 | Other | 12/06/2019 |
| 201949016 | 1361.03-03 | Electing Small Business Trusts | 12/06/2019 |
| 201949016 | 1362.02-02 | Ceases to be Small Business Corporation | 12/06/2019 |
| 201949015 | 1361.03-03 | Electing Small Business Trusts | 12/06/2019 |
| 201949015 | 1362.02-02 | Ceases to be Small Business Corporation | 12/06/2019 |
| 201949014 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/06/2019 |
| 201949014 | 355.01-00 | Spin-Off | 12/06/2019 |
| 201949014 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/06/2019 |
| 201949014 | 361.02-00 | Distributions | 12/06/2019 |
| 201949014 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/06/2019 |
| 201949014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/06/2019 |
| 201949013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/06/2019 |
