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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 31251 - 31275 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201140016 | 9100.22-00 | Other | 10/07/2011 |
| 201140015 | 861.09-06 | Asset Method of Apportionment | 10/07/2011 |
| 201140014 | 1362.01-03 | Late Elections | 10/07/2011 |
| 201140014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/07/2011 |
| 201140013 | 168.29-02 | Tax-Exempt Use Property | 10/07/2011 |
| 201140012 | 851.01-00 | Election to be Regulated Investment Company | 10/07/2011 |
| 201140012 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 10/07/2011 |
| 201140011 | 9100.22-00 | Extension of Time for Making Certain Elections; Other | 10/07/2011 |
| 201140011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/07/2011 |
| 201140010 | 1362.01-03 | Late Elections | 10/07/2011 |
| 201140010 | 1362.04-00 | Inadvertent Terminations | 10/07/2011 |
| 201140009 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/07/2011 |
| 201140009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/07/2011 |
| 201140009 | 368.06-00 | Change in Identity, etc. (Type "F") | 10/07/2011 |
| 201140009 | 351.11-00 | Constructive Exchange | 10/07/2011 |
| 201140008 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 10/07/2011 |
| 201140007 | 9100.22-00 | Other | 10/07/2011 |
| 201140007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/07/2011 |
| 201140006 | 115.00-00 | Income of States, Municipalities, etc. | 10/07/2011 |
| 201140005 | 468A.01-00 | In General | 10/07/2011 |
| 201140004 | 468A.01-00 | In General | 10/07/2011 |
| 201140003 | 565.00-00 | Consent Dividends | 10/07/2011 |
| 201140003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/07/2011 |
| 201140002 | 168.36-00 | Additional First Year Depreciation | 10/07/2011 |
| 201140001 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 10/07/2011 |
