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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 31276 - 31300 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201149019 | 9100.22-00 | Other | 12/09/2011 |
| 201149019 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/09/2011 |
| 201149019 | 1502.92-00 | Carryover and Carryback | 12/09/2011 |
| 201149018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2011 |
| 201149018 | 9100.22-00 | Other | 12/09/2011 |
| 201149017 | 1001.22-00 | Modifications of debt instruments | 12/09/2011 |
| 201149016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2011 |
| 201149015 | 165.00-00 | Deductions For Losses | 12/09/2011 |
| 201149014 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2011 |
| 201149013 | 1362.04-00 | Inadvertent Terminations | 12/09/2011 |
| 201149012 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/09/2011 |
| 201149012 | 355.01-00 | Spin-Off | 12/09/2011 |
| 201149012 | 355.01-01 | Split-Off | 12/09/2011 |
| 201149012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/09/2011 |
| 201149011 | 42.00-00 | Low-Income Housing Credit | 12/09/2011 |
| 201149010 | 1362.01-03 | Late Elections | 12/09/2011 |
| 201149009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/09/2011 |
| 201149009 | 754.02-00 | Timeliness of Election | 12/09/2011 |
| 201149009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/09/2011 |
| 201149008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/09/2011 |
| 201149008 | 754.02-00 | Timeliness of Election | 12/09/2011 |
| 201149008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/09/2011 |
| 201149007 | 7701.00-00 | Definitions | 12/09/2011 |
| 201149007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/09/2011 |
| 201149006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2011 |
