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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 29976 - 30000 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201213012 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 03/30/2012 |
| 201213011 | 305.04-00 | Disproportionate Distributions | 03/30/2012 |
| 201213010 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 03/30/2012 |
| 201213010 | 141.00-00 | Private Activity Bond; Qualified Bond | 03/30/2012 |
| 201213009 | 1362.01-03 | Late Elections | 03/30/2012 |
| 201213008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/30/2012 |
| 201213008 | 163.03-03 | Investment Income and Expenses | 03/30/2012 |
| 201213007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/30/2012 |
| 201213007 | 7701.00-00 | Definitions | 03/30/2012 |
| 201213006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/30/2012 |
| 201213006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/30/2012 |
| 201213005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/30/2012 |
| 201213005 | 355.01-01 | Split-Off | 03/30/2012 |
| 201213005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/30/2012 |
| 201213004 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/30/2012 |
| 201213003 | 1362.01-03 | Late Elections | 03/30/2012 |
| 201213002 | 355.01-01 | Split-Off | 03/30/2012 |
| 201213002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/30/2012 |
| 201213001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/30/2012 |
| 201213001 | 355.01-01 | Split-Off | 03/30/2012 |
| 201213001 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/30/2012 |
| 201213001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/30/2012 |
| 201212023 | 4942.03-07 | Set-Asides | 03/23/2012 |
| 201212022 | 4945.04-04 | Grants to Individuals | 03/23/2012 |
| 201212021 | 4945.04-04 | Grants to Individuals | 03/23/2012 |
