)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 30876 - 30900 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201147025 | 168.20-00 | Classification of Property | 11/25/2011 |
| 201147024 | 61.49-01 | Capital Gain v. Ordinary Income | 11/25/2011 |
| 201147024 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/25/2011 |
| 201147024 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/25/2011 |
| 201147024 | 1012.00-00 | Basis of Property--Costs | 11/25/2011 |
| 201147024 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 11/25/2011 |
| 201147024 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 11/25/2011 |
| 201147023 | 1295.02-02 | Retroactive Elections | 11/25/2011 |
| 201147022 | 9100.22-00 | Other | 11/25/2011 |
| 201147022 | 992.02-00 | Election | 11/25/2011 |
| 201147021 | 9100.22-00 | Other | 11/25/2011 |
| 201147021 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/25/2011 |
| 201147020 | 385.03-00 | New Financial Products | 11/25/2011 |
| 201147019 | 337.16-00 | Loss Disallowance | 11/25/2011 |
| 201147019 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 11/25/2011 |
| 201147018 | 355.01-01 | Split-Off | 11/25/2011 |
| 201147018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/25/2011 |
| 201147017 | 1362.01-03 | Late Elections | 11/25/2011 |
| 201147016 | 1362.04-00 | Inadvertent Terminations | 11/25/2011 |
| 201147016 | 1361.03-02 | Qualified Subchapter S Trusts | 11/25/2011 |
| 201147015 | 856.00-00 | Definition of Real Estate Investment Trust | 11/25/2011 |
| 201147014 | 6041.00-00 | Information at Source | 11/25/2011 |
| 201147014 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 11/25/2011 |
| 201147013 | 1362.01-03 | Late Elections | 11/25/2011 |
| 201147012 | 1362.00-00 | Election by Small Business Corporation | 11/25/2011 |
