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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 39726 - 39750 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200924046 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/12/2009 |
| 200924045 | 6664.03-00 | Reasonable Cause Exception | 06/12/2009 |
| 200924044 | 64.35.00-00 | PROPERTY SUBJECT TO COLLECTION: Partnership, interest in | 06/12/2009 |
| 200924043 | 267.07-01 | Controlled Group Defined | 06/12/2009 |
| 200924043 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 06/12/2009 |
| 200924043 | 301.00-00 | Distributions of Property | 06/12/2009 |
| 200924043 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 06/12/2009 |
| 200924042 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/12/2009 |
| 200924042 | 381.01-00 | Net Operating Loss Carryovers | 06/12/2009 |
| 200924041 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 06/12/2009 |
| 200924040 | 165.05-00 | Capital Losses | 06/12/2009 |
| 200924039 | 1362.01-03 | Late Elections | 06/12/2009 |
| 200924038 | 468A.04-02 | Revised Schedules | 06/12/2009 |
| 200924037 | 468A.04-02 | Revised Schedules | 06/12/2009 |
| 200924036 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/12/2009 |
| 200924036 | 355.01-00 | Spin-Off | 06/12/2009 |
| 200924036 | 355.01-01 | Split-Off | 06/12/2009 |
| 200924036 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/12/2009 |
| 200924036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/12/2009 |
| 200924035 | 115.00-00 | Income of States, Municipalities, etc. | 06/12/2009 |
| 200924034 | 468B.00-00 | Special Rules For Designated Settlement Funds | 06/12/2009 |
| 200924034 | 468B.04-01 | Qualified Payment | 06/12/2009 |
| 200924034 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 06/12/2009 |
| 200924034 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/12/2009 |
| 200924034 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/12/2009 |
