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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 28526 - 28550 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201237020 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 09/14/2012 |
| 201237019 | 501.30-02 | Dealings With Controlling Interests | 09/14/2012 |
| 201237019 | 501.03-30 | Organizational and Operational Tests | 09/14/2012 |
| 201237019 | 501.35-00 | "Exclusively" Test | 09/14/2012 |
| 201237018 | 6103.03-00 | Disclosure to Taxpayer's Designee | 09/14/2012 |
| 201237018 | 6103.08-01 | Disclosure within the Department of Treasury | 09/14/2012 |
| 201237017 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 09/14/2012 |
| 201237017 | 1367.00-00 | Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders | 09/14/2012 |
| 201237016 | 1362.01-03 | Late Elections | 09/14/2012 |
| 201237015 | 1361.00-00 | Definitions | 09/14/2012 |
| 201237015 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/14/2012 |
| 201237015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/14/2012 |
| 201237014 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 09/14/2012 |
| 201237014 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/14/2012 |
| 201237014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/14/2012 |
| 201237013 | 42.14-01 | Correction of Administrative Errors and Omissions | 09/14/2012 |
| 201237012 | 381.04-00 | Method of Accounting | 09/14/2012 |
| 201237012 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 09/14/2012 |
| 201237011 | 9100.22-00 | Other | 09/14/2012 |
| 201237011 | 9114.03-06 | Canada | 09/14/2012 |
| 201237010 | 9100.22-00 | Other | 09/14/2012 |
| 201237010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/14/2012 |
| 201237009 | 1362.01-03 | Late Elections | 09/14/2012 |
| 201237008 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/14/2012 |
| 201237007 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/14/2012 |
