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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 26101 - 26125 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201329008 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 07/19/2013 |
| 201329007 | 9100.22-00 | Other | 07/19/2013 |
| 201329007 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 07/19/2013 |
| 201329007 | 337.16-02 | Allowable Worthless Stock Loss | 07/19/2013 |
| 201329007 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 07/19/2013 |
| 201329006 | 1502.75-00 | Filing Requirements | 07/19/2013 |
| 201329005 | 355.01-00 | Spin-Off | 07/19/2013 |
| 201329005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/19/2013 |
| 201329004 | 1362.04-00 | Inadvertent Terminations | 07/19/2013 |
| 201329003 | 761.01-00 | Partnership | 07/19/2013 |
| 201329003 | 761.01-01 | Organizations Treated as a Partnership | 07/19/2013 |
| 201329002 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 07/19/2013 |
| 201329001 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 07/19/2013 |
| 201329001 | 9100.22-00 | Other | 07/19/2013 |
| 201329001 | 337.16-02 | Allowable Worthless Stock Loss | 07/19/2013 |
| 201329001 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 07/19/2013 |
| 201328036 | 408.03-00 | Rollover Contributions | 07/12/2013 |
| 201328035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/12/2013 |
| 201328035 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 07/12/2013 |
| 201328035 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/12/2013 |
| 201328034 | 4943.04-00 | Other Definitions and Rules | 07/12/2013 |
| 201328034 | 4943.04-00 | Other Definitions and Rules | 07/12/2013 |
| 201328033 | 6223.00-00 | Notice to Partners of Proceedings | 07/12/2013 |
| 201328032 | 6532.02-04 | Extension of Time | 07/12/2013 |
| 201328031 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 07/12/2013 |
