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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 32676 - 32700 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201115016 | 1361.00-00 | Definitions | 04/15/2011 |
| 201115016 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/15/2011 |
| 201115016 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/15/2011 |
| 201115016 | 1368.00-00 | Distributions | 04/15/2011 |
| 201115016 | 1368.01-00 | Accumulated Adjustments Account | 04/15/2011 |
| 201115016 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/15/2011 |
| 201115016 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/15/2011 |
| 201115015 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/15/2011 |
| 201115015 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 04/15/2011 |
| 201115015 | 1362.04-00 | Inadvertent Terminations | 04/15/2011 |
| 201115014 | 332.00-00 | Complete Liquidation of Subsidiaries | 04/15/2011 |
| 201115014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/15/2011 |
| 201115014 | 1502.13-00 | Intercompany Transactions | 04/15/2011 |
| 201115014 | 1502.13-01 | Stock of Members | 04/15/2011 |
| 201115013 | 1362.01-03 | Late Elections | 04/15/2011 |
| 201115012 | 1504.00-00 | Definitions | 04/15/2011 |
| 201115011 | 9100.22-00 | Other | 04/15/2011 |
| 201115011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/15/2011 |
| 201115010 | 1382.00-00 | Taxable Income of Cooperatives | 04/15/2011 |
| 201115010 | 199.06-00 | Agricultural and Horticultural Cooperatives | 04/15/2011 |
| 201115009 | 1382.00-00 | Taxable Income of Cooperatives | 04/15/2011 |
| 201115009 | 199.06-00 | Agricultural and Horticultural Cooperatives | 04/15/2011 |
| 201115009 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 04/15/2011 |
| 201115008 | 42.00-00 | Low-Income Housing Credit | 04/15/2011 |
| 201115008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/15/2011 |
