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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 30326 - 30350 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201151025 | 170.12-09 | Substantiation | 12/23/2011 |
| 201151024 | 6332.02-00 | Held in Foreign Branch Bank | 12/23/2011 |
| 201151023 | 6341.00-00 | Expense of Levy and Sale | 12/23/2011 |
| 201151022 | 451.13-00 | Prepaid and Advance Income | 12/23/2011 |
| 201151021 | 172.02-00 | Computing Net Operating Loss | 12/23/2011 |
| 201151020 | 119.00-00 | Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) | 12/23/2011 |
| 201151020 | 132.04-02 | Certain Eating Facilities | 12/23/2011 |
| 201151019 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 12/23/2011 |
| 201151018 | 9100.09-00 | Section 442; Accounting Periods | 12/23/2011 |
| 201151017 | 355.01-00 | Spin-Off | 12/23/2011 |
| 201151016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2011 |
| 201151015 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151014 | 754.02-00 | Timeliness of Election | 12/23/2011 |
| 201151014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/23/2011 |
| 201151013 | 856.04-00 | Rents From Real Property | 12/23/2011 |
| 201151012 | 382.12-16 | Controlled Groups | 12/23/2011 |
| 201151012 | 9100.22-00 | Other | 12/23/2011 |
| 201151011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/23/2011 |
| 201151011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/23/2011 |
| 201151010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/23/2011 |
| 201151010 | 7701.00-00 | Definitions | 12/23/2011 |
| 201151009 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151008 | 954.00-00 | Foreign Base Company Income | 12/23/2011 |
| 201151007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2011 |
| 201151007 | 2631.00-00 | GST Exemption | 12/23/2011 |
