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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 24751 - 24775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201411011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/14/2014 |
| 201411011 | 9100.22-00 | Other | 03/14/2014 |
| 201411010 | 7701.00-00 | Definitions | 03/14/2014 |
| 201411010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2014 |
| 201411010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/14/2014 |
| 201411009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2014 |
| 201411008 | 9100.22-00 | Other | 03/14/2014 |
| 201411007 | 1502.13-00 | Intercompany Transactions | 03/14/2014 |
| 201411007 | 1502.32-00 | Investment Adjustment | 03/14/2014 |
| 201411007 | 1502.33-00 | Earnings and Profits | 03/14/2014 |
| 201411006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/14/2014 |
| 201411006 | 358.02-00 | Allocation of Basis | 03/14/2014 |
| 201411006 | 362.00-00 | Basis to Corporations | 03/14/2014 |
| 201411005 | 1362.01-03 | Late Elections | 03/14/2014 |
| 201411004 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/14/2014 |
| 201411004 | 7704.03-00 | Qualifying Income | 03/14/2014 |
| 201411003 | 7701.00-00 | Definitions | 03/14/2014 |
| 201411003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2014 |
| 201411003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/14/2014 |
| 201411002 | 332.00-00 | Complete Liquidation of Subsidiaries | 03/14/2014 |
| 201411002 | 368.03-00 | Stock for Property (Type "C") | 03/14/2014 |
| 201411002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/14/2014 |
| 201411002 | 368.06-00 | Change in Identity, etc. (Type "F") | 03/14/2014 |
| 201411002 | 355.01-00 | Spin-Off | 03/14/2014 |
| 201411002 | 355.01-01 | Split-Off | 03/14/2014 |
