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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 29701 - 29725 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201214022 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/06/2012 |
| 201214021 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/06/2012 |
| 201214021 | 1234.01-00 | Gain or Loss of Purchaser | 04/06/2012 |
| 201214020 | 1504.00-00 | Definitions | 04/06/2012 |
| 201214020 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 04/06/2012 |
| 201214019 | 9100.22-00 | Other | 04/06/2012 |
| 201214019 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/06/2012 |
| 201214018 | 338.01-00 | Express Election | 04/06/2012 |
| 201214018 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/06/2012 |
| 201214017 | 1362.01-03 | Late Elections | 04/06/2012 |
| 201214016 | 528.00-00 | Certain Homeowners Associations | 04/06/2012 |
| 201214016 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 04/06/2012 |
| 201214015 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/06/2012 |
| 201214015 | 1502.75-00 | Filing Requirements | 04/06/2012 |
| 201214014 | 197.01-00 | Certain Elections for Intangible Property | 04/06/2012 |
| 201214014 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/06/2012 |
| 201214013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/06/2012 |
| 201214013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/06/2012 |
| 201214013 | 368.08-00 | Continuity of Interest Rule | 04/06/2012 |
| 201214013 | 368.08-03 | Related party Acquisitions | 04/06/2012 |
| 201214013 | 368.08-08 | Transfers to Controlled Corporations | 04/06/2012 |
| 201214012 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/06/2012 |
| 201214012 | 338.02-00 | Qualified Stock Purchase | 04/06/2012 |
| 201214012 | 338.04-00 | Consistency Rules | 04/06/2012 |
| 201214012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/06/2012 |
