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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 39826 - 39850 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200924041 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 06/12/2009 |
| 200924040 | 165.05-00 | Capital Losses | 06/12/2009 |
| 200924039 | 1362.01-03 | Late Elections | 06/12/2009 |
| 200924038 | 468A.04-02 | Revised Schedules | 06/12/2009 |
| 200924037 | 468A.04-02 | Revised Schedules | 06/12/2009 |
| 200924036 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/12/2009 |
| 200924036 | 355.01-00 | Spin-Off | 06/12/2009 |
| 200924036 | 355.01-01 | Split-Off | 06/12/2009 |
| 200924036 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/12/2009 |
| 200924036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/12/2009 |
| 200924035 | 115.00-00 | Income of States, Municipalities, etc. | 06/12/2009 |
| 200924034 | 468B.00-00 | Special Rules For Designated Settlement Funds | 06/12/2009 |
| 200924034 | 468B.04-01 | Qualified Payment | 06/12/2009 |
| 200924034 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 06/12/2009 |
| 200924034 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/12/2009 |
| 200924034 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/12/2009 |
| 200924034 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 06/12/2009 |
| 200924034 | 172.01-00 | Carryback and Carryover | 06/12/2009 |
| 200924034 | 172.01-05 | 10-Year Carryover | 06/12/2009 |
| 200924034 | 172.06-00 | Product Liability Losses | 06/12/2009 |
| 200924033 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2009 |
| 200924033 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 06/12/2009 |
| 200924032 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2009 |
| 200924032 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 06/12/2009 |
| 200924031 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2009 |
