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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 24426 - 24450 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201418013 | 362.00-00 | Basis to Corporations | 05/02/2014 |
| 201418013 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 05/02/2014 |
| 201418013 | 9100.22-00 | Other | 05/02/2014 |
| 201418012 | 7701.00-00 | Definitions | 05/02/2014 |
| 201418011 | 2032A.00-00 | Valuation of Farm Real Property | 05/02/2014 |
| 201418011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418009 | 2010.00-00 | Unified Credit Against Estate Tax | 05/02/2014 |
| 201418009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418008 | 1362.00-00 | Election by Small Business Corporation | 05/02/2014 |
| 201418008 | 1362.02-00 | Termination of Election | 05/02/2014 |
| 201418008 | 1362.04-00 | Inadvertent Terminations | 05/02/2014 |
| 201418007 | 61.00-00 | Gross Income v. Not Gross Income | 05/02/2014 |
| 201418007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/02/2014 |
| 201418007 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 05/02/2014 |
| 201418007 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 05/02/2014 |
| 201418007 | 1223.00-00 | Holding Period of Capital Assets | 05/02/2014 |
| 201418007 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/02/2014 |
| 201418007 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 05/02/2014 |
| 201418007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/02/2014 |
| 201418007 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2014 |
| 201418006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2014 |
| 201418006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2014 |
| 201418005 | 2601.03-08 | Constructive Additions | 05/02/2014 |
| 201418004 | 1362.04-00 | Inadvertent Terminations | 05/02/2014 |
