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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 17826 - 17850 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201637013 | 355.03-00 | Active Business | 09/09/2016 |
| 201637013 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 09/09/2016 |
| 201637013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/09/2016 |
| 201637012 | 6651.03-07 | Illness and Incompetency | 09/09/2016 |
| 201637011 | 1092.05-00 | Mixed Straddles | 09/09/2016 |
| 201637011 | 1092.05-02 | Mixed Straddle Account | 09/09/2016 |
| 201637010 | 301.02-01 | Distribution With Respect to Stock v. Not With Respect to Stock | 09/09/2016 |
| 201637010 | 302.00-00 | Distributions in Redemption of Stock | 09/09/2016 |
| 201637010 | 312.00-00 | Effect on Earnings and Profits (Decrease v. No Decrease) | 09/09/2016 |
| 201637010 | 316.09-03 | Earnings and Profits | 09/09/2016 |
| 201637009 | 108.01-00 | Exclusion From Gross Income | 09/09/2016 |
| 201637009 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 09/09/2016 |
| 201637009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2016 |
| 201637008 | 108.01-00 | Exclusion From Gross Income | 09/09/2016 |
| 201637008 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 09/09/2016 |
| 201637008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2016 |
| 201637007 | 7704.03-00 | Qualifying Income | 09/09/2016 |
| 201637006 | 104.02-00 | Workmen's Compensation | 09/09/2016 |
| 201637005 | 953.00-00 | Insurance Income | 09/09/2016 |
| 201637005 | 954.02-00 | Foreign Personal Holding Company Income | 09/09/2016 |
| 201637004 | 7701.00-00 | Definitions | 09/09/2016 |
| 201637004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2016 |
| 201637003 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/09/2016 |
| 201637003 | 9100.22-00 | Other | 09/09/2016 |
| 201637002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/09/2016 |
