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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 32751 - 32775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201114014 | 337.16-02 | Allowable Worthless Stock Loss | 04/08/2011 |
| 201114014 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 04/08/2011 |
| 201114014 | 9100.22-00 | Other | 04/08/2011 |
| 201114014 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/08/2011 |
| 201114013 | 337.16-02 | Allowable Worthless Stock Loss | 04/08/2011 |
| 201114013 | 1502.99-00 | Regulations Governing Consolidated Returns--Issue Not Contained in Present List | 04/08/2011 |
| 201114013 | 9100.22-00 | Other | 04/08/2011 |
| 201114013 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/08/2011 |
| 201114012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2011 |
| 201114012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/08/2011 |
| 201114012 | 7701.00-00 | Definitions | 04/08/2011 |
| 201114011 | 754.02-00 | Timeliness of Election | 04/08/2011 |
| 201114011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/08/2011 |
| 201114010 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 04/08/2011 |
| 201114010 | 103.02-00 | State and Local | 04/08/2011 |
| 201114010 | 103.02-01 | Political Subdivisions | 04/08/2011 |
| 201114010 | 150.00-00 | Definitions and Special Rules | 04/08/2011 |
| 201114010 | 150.01-00 | General Rules | 04/08/2011 |
| 201114009 | 1362.04-00 | Inadvertent Terminations | 04/08/2011 |
| 201114008 | 9100.01-00 | Section 42; Low-Income Housing Credit | 04/08/2011 |
| 201114008 | 42.07-00 | Qualified Low-Income Housing Project | 04/08/2011 |
| 201114008 | 142.04-00 | Qualified Residential Rental Project | 04/08/2011 |
| 201114007 | 9100.10-01 | Accounting Methods | 04/08/2011 |
| 201114007 | 446.14-00 | Method of Accounting; Change of Method; Accrual to Cash (Overall) | 04/08/2011 |
| 201114007 | 471.02-02 | Inventory Writedowns | 04/08/2011 |
