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 24101 - 24125 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201421015 | 311.00-00 | Taxability of Corporation on Distribution | 05/23/2014 |
| 201421015 | 1367.00-00 | Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders | 05/23/2014 |
| 201421015 | 1368.01-00 | Accumulated Adjustments Account | 05/23/2014 |
| 201421014 | 45G.00-00 | Railroad Track Maintenance Credit | 05/23/2014 |
| 201421014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2014 |
| 201421013 | 9100.22-00 | Other | 05/23/2014 |
| 201421013 | 382.12-16 | Controlled Groups | 05/23/2014 |
| 201421012 | 9100.22-00 | Other | 05/23/2014 |
| 201421012 | 382.12-16 | Controlled Groups | 05/23/2014 |
| 201421011 | 9100.22-00 | Other | 05/23/2014 |
| 201421011 | 382.12-16 | Controlled Groups | 05/23/2014 |
| 201421010 | 9100.22-00 | Other | 05/23/2014 |
| 201421010 | 992.02-00 | Election | 05/23/2014 |
| 201421009 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/23/2014 |
| 201421008 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/23/2014 |
| 201421007 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 05/23/2014 |
| 201421007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2014 |
| 201421006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2014 |
| 201421005 | 1362.04-00 | Inadvertent Terminations | 05/23/2014 |
| 201421004 | 1362.04-00 | Inadvertent Terminations | 05/23/2014 |
| 201421003 | 1362.04-00 | Inadvertent Terminations | 05/23/2014 |
| 201421002 | 2010.00-00 | Unified Credit Against Estate Tax | 05/23/2014 |
| 201421002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2014 |
| 201421001 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 05/23/2014 |
| 201421001 | 704.01-04 | Section 704(c) Considerations | 05/23/2014 |
