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. Enter a term in the Find box. Click the Search button. Showing 21401 - 21425 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201423025 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 06/06/2014 201423024 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 06/06/2014 201423023 41.00-00 Credit for Increasing Research Activities 06/06/2014 201423022 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 06/06/2014 201423021 6221.00-00 Tax Treatment Determined At Partnership Level 06/06/2014 201423020 111.01-00 Did Not Reduce Income Tax 06/06/2014 201423020 111.06-00 Tax Refunds 06/06/2014 201423020 61.00-00 Gross Income v. Not Gross Income 06/06/2014 201423019 475.00-00 Mark to Market Accounting Method for Dealers in Securities 06/06/2014 201423019 475.02-01 Securities Held for Investment 06/06/2014 201423019 475.02-02 Debt Instruments (or Obligations to Acquire Debt Instruments) not Held for Sale 06/06/2014 201423019 475.08-00 Securities Traders 06/06/2014 201423018 9100.10-01 Accounting Methods 06/06/2014 201423017 9100.00-00 Extension of Time for Making Certain Elections 06/06/2014 201423016 7701.00-00 Definitions 06/06/2014 201423016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2014 201423015 1295.02-02 Retroactive Elections 06/06/2014 201423014 2632.00-00 Special Rules for Allocation of GST Exemption 06/06/2014 201423013 1362.04-00 Inadvertent Terminations 06/06/2014 201423012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/06/2014 201423012 355.01-02 Split-Up 06/06/2014 201423012 368.04-00 Assets for Control of Transferee (Type "D") 06/06/2014 201423011 856.00-00 Definition of Real Estate Investment Trust 06/06/2014 201423010 354.01-00 Exchange v. Liquidation 06/06/2014 201423010 355.01-00 Spin-Off 06/06/2014 Pagination First page « First Previous page Previous … Page 853 Page 854 Page 855 Page 856 Current page 857 Page 858 Page 859 Page 860 Page 861 … Next page Next Last page Last »