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 20826 - 20850 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201432016 475.02-04 Identification Requirements 08/08/2014 201432016 475.04-00 Character of Gain or Loss 08/08/2014 201432016 475.08-00 Securities Traders 08/08/2014 201432015 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/08/2014 201432014 856.00-00 Definition of Real Estate Investment Trust 08/08/2014 201432014 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432013 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 08/08/2014 201432012 468A.01-00 In General 08/08/2014 201432011 856.07-00 Treatment of Wholly Owned Subsidiaries 08/08/2014 201432010 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/08/2014 201432009 108.00-00 Income From Discharge of Indebtedness 08/08/2014 201432009 108.01-00 Exclusion From Gross Income 08/08/2014 201432009 108.02-00 Reduction of Tax Attributes 08/08/2014 201432009 108.02-01 Election to Reduce Basis of Depreciable Property First 08/08/2014 201432009 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432008 2632.00-00 Special Rules for Allocation of GST Exemption 08/08/2014 201432008 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432007 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014 201432006 1362.02-00 Termination of Election 08/08/2014 201432006 1362.02-02 Ceases to be Small Business Corporation 08/08/2014 201432006 1362.04-00 Inadvertent Terminations 08/08/2014 201432005 2033.00-00 Property in Which Decedent Had an Interest 08/08/2014 201432005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/08/2014 201432005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/08/2014 Pagination First page « First Previous page Previous … Page 830 Page 831 Page 832 Page 833 Current page 834 Page 835 Page 836 Page 837 Page 838 … Next page Next Last page Last »
