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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 27776 - 27800 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201249012 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/07/2012 |
| 201249012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/07/2012 |
| 201249012 | 355.01-00 | Spin-Off | 12/07/2012 |
| 201249012 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/07/2012 |
| 201249012 | 904.05-00 | Recapture of Overall Foreign Loss | 12/07/2012 |
| 201249011 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 12/07/2012 |
| 201249011 | 367.03-01 | Reorganizations Described in Section 368(a)(1)(B) | 12/07/2012 |
| 201249011 | 368.02-00 | Stock for Stock (Type "B") | 12/07/2012 |
| 201249011 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 12/07/2012 |
| 201249010 | 9100.22-00 | Other | 12/07/2012 |
| 201249010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/07/2012 |
| 201249009 | 1362.01-03 | Late Elections | 12/07/2012 |
| 201249008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2012 |
| 201249008 | 7701.00-00 | Definitions | 12/07/2012 |
| 201249008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/07/2012 |
| 201249007 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/07/2012 |
| 201249006 | 1362.01-03 | Late Elections | 12/07/2012 |
| 201249005 | 337.16-02 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss | 12/07/2012 |
| 201249004 | 9100.22-00 | Other | 12/07/2012 |
| 201249004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/07/2012 |
| 201249004 | 172.01-00 | Carryback and Carryover | 12/07/2012 |
| 201249003 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/07/2012 |
| 201249003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2012 |
| 201249002 | 170.12-03 | Partial Interests in Property | 12/07/2012 |
| 201249002 | 664.00-00 | Charitable Remainder Trusts | 12/07/2012 |
