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 28151 - 28175 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201149025 6230.00-00 Additional Administration Provisions 12/09/2011 201149024 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/09/2011 201149023 528.04-00 Revocation of Election 12/09/2011 201149022 6227.01-00 Procedure for Requests 12/09/2011 201149021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/09/2011 201149021 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/09/2011 201149021 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/09/2011 201149020 1502.75-00 Filing Requirements 12/09/2011 201149019 9100.22-00 Other 12/09/2011 201149019 1502.21-00 Consolidated Net Operating Loss Deduction 12/09/2011 201149019 1502.92-00 Carryover and Carryback 12/09/2011 201149018 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011 201149018 9100.22-00 Other 12/09/2011 201149017 1001.22-00 Modifications of debt instruments 12/09/2011 201149016 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011 201149015 165.00-00 Deductions For Losses 12/09/2011 201149014 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011 201149013 1362.04-00 Inadvertent Terminations 12/09/2011 201149012 332.00-00 Complete Liquidation of Subsidiaries 12/09/2011 201149012 355.01-00 Spin-Off 12/09/2011 201149012 355.01-01 Split-Off 12/09/2011 201149012 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2011 201149011 42.00-00 Low-Income Housing Credit 12/09/2011 201149010 1362.01-03 Late Elections 12/09/2011 201149009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011 Pagination First page « First Previous page Previous … Page 1123 Page 1124 Page 1125 Page 1126 Current page 1127 Page 1128 Page 1129 Page 1130 Page 1131 … Next page Next Last page Last »