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 26001 - 26025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201335013 | 6601.12-00 | Statute of Limitations on Collection of Interest | 08/30/2013 |
| 201335012 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/30/2013 |
| 201335012 | 382.12-00 | Operating Rules | 08/30/2013 |
| 201335012 | 382.12-16 | Controlled Groups | 08/30/2013 |
| 201335012 | 9100.22-00 | Other | 08/30/2013 |
| 201335011 | 1362.01-03 | Late Elections | 08/30/2013 |
| 201335010 | 9100.22-00 | Other | 08/30/2013 |
| 201335010 | 9114.03-06 | Canada | 08/30/2013 |
| 201335009 | 1362.01-03 | Late Elections | 08/30/2013 |
| 201335008 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 08/30/2013 |
| 201335008 | 861.09-06 | Asset Method of Apportionment | 08/30/2013 |
| 201335008 | 861.09-07 | Fair Market Value Method | 08/30/2013 |
| 201335007 | 9100.22-00 | Other | 08/30/2013 |
| 201335007 | 172.01-00 | Carryback and Carryover | 08/30/2013 |
| 201335007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/30/2013 |
| 201335006 | 1362.01-03 | Late Elections | 08/30/2013 |
| 201335005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2013 |
| 201335005 | 48A.00-00 | Qualifying Advanced Coal Project Credit | 08/30/2013 |
| 201335004 | 7701.00-00 | Definitions | 08/30/2013 |
| 201335004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/30/2013 |
| 201335003 | 7701.00-00 | Definitions | 08/30/2013 |
| 201335003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/30/2013 |
| 201335002 | 9100.22-00 | Other | 08/30/2013 |
| 201335002 | 992.02-00 | Election | 08/30/2013 |
| 201335001 | 355.01-00 | Spin-Off | 08/30/2013 |
