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 25001 - 25025 of 75885
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201335012 | UILC 382.12-16 | Subject Controlled Groups | Release Date 08/30/2013 |
| Number 201335012 | UILC 9100.22-00 | Subject Other | Release Date 08/30/2013 |
| Number 201335011 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/30/2013 |
| Number 201335010 | UILC 9100.22-00 | Subject Other | Release Date 08/30/2013 |
| Number 201335010 | UILC 9114.03-06 | Subject Canada | Release Date 08/30/2013 |
| Number 201335009 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/30/2013 |
| Number 201335008 | UILC 861.09-00 | Subject Allocation and Apportionment of Interest Expense (In General) | Release Date 08/30/2013 |
| Number 201335008 | UILC 861.09-06 | Subject Asset Method of Apportionment | Release Date 08/30/2013 |
| Number 201335008 | UILC 861.09-07 | Subject Fair Market Value Method | Release Date 08/30/2013 |
| Number 201335007 | UILC 9100.22-00 | Subject Other | Release Date 08/30/2013 |
| Number 201335007 | UILC 172.01-00 | Subject Carryback and Carryover | Release Date 08/30/2013 |
| Number 201335007 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 08/30/2013 |
| Number 201335006 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/30/2013 |
| Number 201335005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/30/2013 |
| Number 201335005 | UILC 48A.00-00 | Subject Qualifying Advanced Coal Project Credit | Release Date 08/30/2013 |
| Number 201335004 | UILC 7701.00-00 | Subject Definitions | Release Date 08/30/2013 |
| Number 201335004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/30/2013 |
| Number 201335003 | UILC 7701.00-00 | Subject Definitions | Release Date 08/30/2013 |
| Number 201335003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/30/2013 |
| Number 201335002 | UILC 9100.22-00 | Subject Other | Release Date 08/30/2013 |
| Number 201335002 | UILC 992.02-00 | Subject Election | Release Date 08/30/2013 |
| Number 201335001 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/30/2013 |
| Number 201335001 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 08/30/2013 |
| Number 201334046 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/23/2013 |
| Number 201334045 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 08/23/2013 |
