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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 28601 - 28625 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201236014 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/07/2012 |
| 201236014 | 332.01-00 | Nonrecognition of Gain or Loss | 09/07/2012 |
| 201236014 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/07/2012 |
| 201236014 | 355.01-00 | Spin-Off | 09/07/2012 |
| 201236014 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/07/2012 |
| 201236014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/07/2012 |
| 201236014 | 368.06-00 | Change in Identity, etc. (Type "F") | 09/07/2012 |
| 201236013 | 59.05-08 | Research and Experimental Expenditures | 09/07/2012 |
| 201236013 | 174.01-00 | Election to Amortize | 09/07/2012 |
| 201236013 | 9100.02-00 | Section 59(e) | 09/07/2012 |
| 201236012 | 9100.04-00 | Section 168; MACRS | 09/07/2012 |
| 201236011 | 9100.04-00 | Section 168; MACRS | 09/07/2012 |
| 201236010 | 9100.04-00 | Section 168; MACRS | 09/07/2012 |
| 201236009 | 1362.01-03 | Late Elections | 09/07/2012 |
| 201236008 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/07/2012 |
| 201236007 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 09/07/2012 |
| 201236006 | 856.02-00 | Investment Requirements | 09/07/2012 |
| 201236005 | 7704.03-00 | Qualifying Income | 09/07/2012 |
| 201236004 | 1362.01-03 | Late Elections | 09/07/2012 |
| 201236003 | 1361.01-04 | More than One Class of Stock | 09/07/2012 |
| 201236003 | 1362.04-00 | Inadvertent Terminations | 09/07/2012 |
| 201236002 | 2032.00-00 | Alternate Valuation | 09/07/2012 |
| 201236002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/07/2012 |
| 201236001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/07/2012 |
| 201235030 | 408A.00-00 | Roth IRA | 08/31/2012 |
