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 22526 - 22550 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201402008 6402.03-02 Refund to Certain Fiduciaries of Insolvent Members of Affiliated Groups 01/10/2014 201402007 6229.00-00 Period of Limitations for Making Assessments 01/10/2014 201402006 6048.00-00 Returns as to Certain Foreign Trusts 01/10/2014 201402005 6223.03-00 Mailing Notice 01/10/2014 201402004 1402.00-00 Definitions 01/10/2014 201402003 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/10/2014 201402002 368.00-00 Definitions Relating to Corporate Reorganizations 01/10/2014 201402002 368.04-00 Assets for Control of Transferee (Type "D") 01/10/2014 201402002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/10/2014 201402002 355.01-02 Split-Up 01/10/2014 201402001 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 01/10/2014 201402001 1502.13-00 Intercompany Transactions 01/10/2014 201402001 1502.93-00 Intercompany Transactions 01/10/2014 201401001 61.00-00 Gross Income v. Not Gross Income 01/03/2014 201401001 61.13-00 Refunds and Reimbursements 01/03/2014 201401001 61.13-06 Moving Expenses 01/03/2014 201401001 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/03/2014 201401001 1012.00-00 Basis of Property--Costs 01/03/2014 201352009 42.00-00 Low-Income Housing Credit 12/27/2013 201352008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2013 201352008 9100.00-00 Extension of Time for Making Certain Elections 12/27/2013 201352008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/27/2013 201352007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/27/2013 201352007 355.01-00 Spin-Off 12/27/2013 201352007 355.01-01 Split-Off 12/27/2013 Pagination First page « First Previous page Previous … Page 898 Page 899 Page 900 Page 901 Current page 902 Page 903 Page 904 Page 905 Page 906 … Next page Next Last page Last »
