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 25701 - 25725 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201240022 6331.00-00 Levy and Distraint 10/05/2012 201240021 7121.02-00 Finality 10/05/2012 201240020 6330.00-00 Collection Due Process - Levy 10/05/2012 201240019 114.00-00 Extraterritorial Income 10/05/2012 201240019 952.00-00 Subpart F Income Defined 10/05/2012 201240018 817.00-00 Treatment of Variable Contracts 10/05/2012 201240018 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/05/2012 201240017 312.09-00 Allocation in Separations 10/05/2012 201240017 332.00-00 Complete Liquidation of Subsidiaries 10/05/2012 201240017 351.00-00 Transfer to Corporation Controlled by Transferor 10/05/2012 201240017 355.01-00 Spin-Off 10/05/2012 201240017 368.00-00 Definitions Relating to Corporate Reorganizations 10/05/2012 201240017 904.05-00 Recapture of Overall Foreign Loss 10/05/2012 201240016 355.01-01 Split-Off 10/05/2012 201240016 368.04-00 Assets for Control of Transferee (Type "D") 10/05/2012 201240016 368.08-08 Transfers to Controlled Corporations 10/05/2012 201240015 165.00-00 Deductions For Losses 10/05/2012 201240014 1362.04-00 Inadvertent Terminations 10/05/2012 201240013 368.04-00 Assets for Control of Transferee (Type "D") 10/05/2012 201240013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/05/2012 201240012 1362.04-00 Inadvertent Terminations 10/05/2012 201240011 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 10/05/2012 201240011 9100.02-05 Development Expenditures 10/05/2012 201240010 9100.00-00 Extension of Time for Making Certain Elections 10/05/2012 201240010 2642.00-00 Inclusion Ratio 10/05/2012 Pagination First page « First Previous page Previous … Page 1025 Page 1026 Page 1027 Page 1028 Current page 1029 Page 1030 Page 1031 Page 1032 Page 1033 … Next page Next Last page Last »
