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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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Showing 28051 - 28075 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201243014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/26/2012 |
| 201243013 | 1502.13-00 | Intercompany Transactions | 10/26/2012 |
| 201243012 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 10/26/2012 |
| 201243012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243011 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/26/2012 |
| 201243011 | 42.00-00 | Low-Income Housing Credit | 10/26/2012 |
| 201243010 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 10/26/2012 |
| 201243010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243009 | 1362.00-00 | Election by Small Business Corporation | 10/26/2012 |
| 201243009 | 1362.02-00 | Termination of Election | 10/26/2012 |
| 201243009 | 1362.04-00 | Inadvertent Terminations | 10/26/2012 |
| 201243008 | 1361.00-00 | Definitions | 10/26/2012 |
| 201243008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/26/2012 |
| 201243008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243007 | 1361.00-00 | Definitions | 10/26/2012 |
| 201243007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/26/2012 |
| 201243007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243006 | 2601.03-01 | Irrevocable Trusts | 10/26/2012 |
| 201243006 | 2501.01-00 | Gift v. Not a Gift | 10/26/2012 |
| 201243006 | 2001.00-00 | Imposition and Rate of Tax | 10/26/2012 |
| 201243006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2012 |
| 201243005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
| 201243005 | 7701.00-00 | Definitions | 10/26/2012 |
| 201243005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/26/2012 |
| 201243004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2012 |
