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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 33251 - 33275 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201103039 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/21/2011 |
| 201103038 | 146.00-00 | Volume Cap | 01/21/2011 |
| 201103038 | 146.07-00 | Carryforward of Allocation | 01/21/2011 |
| 201103038 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
| 201103037 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/21/2011 |
| 201103037 | 1502.75-00 | Filing Requirements | 01/21/2011 |
| 201103036 | 851.02-00 | Gross Income Requirement | 01/21/2011 |
| 201103035 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 01/21/2011 |
| 201103035 | 1502.75-00 | Filing Requirements | 01/21/2011 |
| 201103034 | 1362.01-03 | Late Elections | 01/21/2011 |
| 201103033 | 851.00-00 | Definition of Regulated Investment Company | 01/21/2011 |
| 201103032 | 368.03-00 | Stock for Property (Type "C") | 01/21/2011 |
| 201103032 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 01/21/2011 |
| 201103031 | 9100.04-00 | Section 168; MACRS | 01/21/2011 |
| 201103030 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/21/2011 |
| 201103030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/21/2011 |
| 201103029 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
| 201103029 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/21/2011 |
| 201103028 | 1362.04-00 | Inadvertent Terminations | 01/21/2011 |
| 201103027 | 1502.75-00 | Filing Requirements | 01/21/2011 |
| 201103027 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/21/2011 |
| 201103026 | 165.00-00 | Deductions For Losses | 01/21/2011 |
| 201103026 | 165.06-00 | Worthless Securities | 01/21/2011 |
| 201103026 | 165.06-02 | Securities In Affiliated Corporations | 01/21/2011 |
| 201103026 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 01/21/2011 |
