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 29951 - 29975 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201213022 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 03/30/2012 |
| 201213021 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/30/2012 |
| 201213021 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/30/2012 |
| 201213020 | 1362.01-03 | Late Elections | 03/30/2012 |
| 201213019 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/30/2012 |
| 201213019 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/30/2012 |
| 201213018 | 355.01-00 | Spin-Off | 03/30/2012 |
| 201213018 | 332.01-00 | Nonrecognition of Gain or Loss | 03/30/2012 |
| 201213018 | 332.07-00 | Debts of Parent to Subsidiary | 03/30/2012 |
| 201213017 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/30/2012 |
| 201213017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/30/2012 |
| 201213016 | 7702B.02-00 | Definition | 03/30/2012 |
| 201213015 | 7701.00-00 | Definitions | 03/30/2012 |
| 201213015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/30/2012 |
| 201213014 | 9100.22-00 | Other | 03/30/2012 |
| 201213014 | 9114.03-06 | Canada | 03/30/2012 |
| 201213013 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/30/2012 |
| 201213013 | 338.02-00 | Qualified Stock Purchase | 03/30/2012 |
| 201213013 | 338.04-00 | Consistency Rules | 03/30/2012 |
| 201213013 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/30/2012 |
| 201213013 | 1502.32-00 | Investment Adjustment | 03/30/2012 |
| 201213012 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 03/30/2012 |
| 201213012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/30/2012 |
| 201213012 | 1502.50-00 | Life and Non-Life | 03/30/2012 |
| 201213012 | 1504.00-00 | Definitions | 03/30/2012 |
