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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 24351 - 24375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201418045 | 1362.01-00 | Eligible v. Ineligible | 05/02/2014 |
| 201418044 | 1362.00-00 | Election by Small Business Corporation | 05/02/2014 |
| 201418044 | 1362.04-00 | Inadvertent Terminations | 05/02/2014 |
| 201418044 | 1362.01-00 | Eligible v. Ineligible | 05/02/2014 |
| 201418043 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/02/2014 |
| 201418043 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/02/2014 |
| 201418043 | 9100.22-00 | Other | 05/02/2014 |
| 201418042 | 362.00-00 | Basis to Corporations | 05/02/2014 |
| 201418042 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 05/02/2014 |
| 201418042 | 9100.22-00 | Other | 05/02/2014 |
| 201418041 | 362.00-00 | Basis to Corporations | 05/02/2014 |
| 201418041 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 05/02/2014 |
| 201418041 | 9100.22-00 | Other | 05/02/2014 |
| 201418040 | 9100.22-00 | Other | 05/02/2014 |
| 201418040 | 992.02-00 | Election | 05/02/2014 |
| 201418039 | 355.01-00 | Spin-Off | 05/02/2014 |
| 201418039 | 355.03-00 | Active Business | 05/02/2014 |
| 201418039 | 368.03-00 | Stock for Property (Type "C") | 05/02/2014 |
| 201418039 | 368.02-02 | Liquidation Distribution | 05/02/2014 |
| 201418039 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/02/2014 |
| 201418039 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/02/2014 |
| 201418039 | 332.00-00 | Complete Liquidation of Subsidiaries | 05/02/2014 |
| 201418038 | 9100.22-00 | Other | 05/02/2014 |
| 201418038 | 382.02-05 | Closing of the Books | 05/02/2014 |
| 201418037 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2014 |
