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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 24001 - 24025 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201424015 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/13/2014 |
| 201424015 | 9100.22-00 | Other | 06/13/2014 |
| 201424014 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/13/2014 |
| 201424013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/13/2014 |
| 201424013 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424012 | 7701.00-00 | Definitions | 06/13/2014 |
| 201424012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/13/2014 |
| 201424012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/13/2014 |
| 201424011 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424011 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2014 |
| 201424011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424010 | 1502.75-10 | When Group Remains in Existence | 06/13/2014 |
| 201424010 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/13/2014 |
| 201424010 | 368.05-00 | Recapitalization (Type "E") | 06/13/2014 |
| 201424009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/13/2014 |
| 201424009 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2014 |
| 201424009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424008 | 355.01-00 | Spin-Off | 06/13/2014 |
| 201424008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/13/2014 |
| 201424007 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/13/2014 |
| 201424007 | 368.03-00 | Stock for Property (Type "C") | 06/13/2014 |
| 201424007 | 368.08-08 | Transfers to Controlled Corporations | 06/13/2014 |
| 201424006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/13/2014 |
