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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 31151 - 31175 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201138022 | 162.05-09 | Bankruptcy | 09/23/2011 |
| 201138022 | 162.06-02 | Payment of Expenses by Another | 09/23/2011 |
| 201138022 | 162.07-29 | Deductible by Whom | 09/23/2011 |
| 201138022 | 162.08-19 | Ordinary and Necessary | 09/23/2011 |
| 201138022 | 162.25-09 | Property Transactions | 09/23/2011 |
| 201138022 | 165.00-00 | Deductions For Losses | 09/23/2011 |
| 201138022 | 165.13-00 | Abandonment Losses | 09/23/2011 |
| 201138022 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/23/2011 |
| 201138022 | 263.02-05 | Geological and Geophysical Expenses | 09/23/2011 |
| 201138022 | 263.12-00 | Legal, Accounting, etc., Expenses | 09/23/2011 |
| 201138022 | 263.13-00 | Acquisition of Property, Intangibles | 09/23/2011 |
| 201138021 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/23/2011 |
| 201138021 | 355.01-00 | Spin-Off | 09/23/2011 |
| 201138021 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/23/2011 |
| 201138021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/23/2011 |
| 201138020 | 884.08-10 | Complete Termination of a U. S. Business | 09/23/2011 |
| 201138019 | 884.08-10 | Complete Termination of a U. S. Business | 09/23/2011 |
| 201138018 | 1295.02-02 | Retroactive Elections | 09/23/2011 |
| 201138017 | 1295.02-02 | Retroactive Elections | 09/23/2011 |
| 201138016 | 42.00-00 | Low-Income Housing Credit | 09/23/2011 |
| 201138015 | 267.00-00 | Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | 09/23/2011 |
| 201138015 | 267.01-00 | Losses: Deduction Disallowed | 09/23/2011 |
| 201138015 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 09/23/2011 |
| 201138014 | 115.00-00 | Income of States, Municipalities, etc. | 09/23/2011 |
| 201138013 | 1362.01-03 | Late Elections | 09/23/2011 |
