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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 22176 - 22200 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201452015 | 164.00-00 | Taxes | 12/26/2014 |
| 201452014 | 1362.04-00 | Inadvertent Terminations | 12/26/2014 |
| 201452013 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/26/2014 |
| 201452013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2014 |
| 201452012 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452011 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452010 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452009 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452008 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452007 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452006 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452005 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452004 | 9100.09-00 | Section 442; Accounting Periods | 12/26/2014 |
| 201452003 | 7701.00-00 | Definitions | 12/26/2014 |
| 201452003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2014 |
| 201452002 | 1502.08-00 | Overall Foreign Loss Recapture Rules | 12/26/2014 |
| 201452002 | 904.05-04 | Overall Foreign Loss Accounts | 12/26/2014 |
