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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 34776 - 34800 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201033031 | 108.02-00 | Reduction of Tax Attributes | 08/20/2010 |
| 201033030 | 27.00.00-00 | EQUITABLE REMEDIES | 08/20/2010 |
| 201033029 | 338.01-02 | Time in which Election must be made | 08/20/2010 |
| 201033029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/20/2010 |
| 201033028 | 1362.00-00 | Election by Small Business Corporation | 08/20/2010 |
| 201033028 | 1362.04-00 | Inadvertent Terminations | 08/20/2010 |
| 201033027 | 1502.13-00 | Intercompany Transactions | 08/20/2010 |
| 201033026 | 163.03-00 | Limitation on Investment Interest in General | 08/20/2010 |
| 201033026 | 163.03-03 | Investment Income and Expenses | 08/20/2010 |
| 201033026 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2010 |
| 201033025 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/20/2010 |
| 201033024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2010 |
| 201033023 | 2032.00-00 | (blank) | 08/20/2010 |
| 201033023 | 9100.00-00 | (blank) | 08/20/2010 |
| 201033022 | 856.05-02 | Foreclosure Property | 08/20/2010 |
| 201033022 | 856.04-00 | Rents From Real Property | 08/20/2010 |
| 201033021 | 355.01-02 | Split-Up | 08/20/2010 |
| 201033021 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2010 |
| 201033020 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/20/2010 |
| 201033020 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2010 |
| 201033019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2010 |
| 201033019 | 355.01-00 | Spin-Off | 08/20/2010 |
| 201033019 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/20/2010 |
| 201033019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/20/2010 |
| 201033018 | 332.01-00 | Nonrecognition of Gain or Loss | 08/20/2010 |
