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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 31126 - 31150 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201143014 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/28/2011 |
| 201143013 | 337.16-00 | Loss Disallowance | 10/28/2011 |
| 201143013 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 10/28/2011 |
| 201143012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/28/2011 |
| 201143012 | 1502.19-00 | Excess Losses | 10/28/2011 |
| 201143011 | 856.02-00 | Investment Requirements | 10/28/2011 |
| 201143010 | 468A.01-00 | In General | 10/28/2011 |
| 201143009 | 468A.01-00 | In General | 10/28/2011 |
| 201143008 | 468A.01-00 | In General | 10/28/2011 |
| 201143007 | 468A.01-00 | In General | 10/28/2011 |
| 201143006 | 9100.22-00 | Other | 10/28/2011 |
| 201143006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/28/2011 |
| 201143006 | 1502.92-00 | Carryover and Carryback | 10/28/2011 |
| 201143005 | 1362.01-03 | Late Elections | 10/28/2011 |
| 201143004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/28/2011 |
| 201143003 | 468A.01-00 | In General | 10/28/2011 |
| 201143002 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/28/2011 |
| 201143002 | 2041.05-00 | Exercise of Powers | 10/28/2011 |
| 201143001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/28/2011 |
| 201143001 | 2642.00-00 | Inclusion Ratio | 10/28/2011 |
| 201142034 | 408.03-00 | Rollover Contributions | 10/21/2011 |
| 201142033 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 10/21/2011 |
| 201142032 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 10/21/2011 |
| 201142031 | 408.03-00 | Rollover Contributions | 10/21/2011 |
| 201142030 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/21/2011 |
