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 22826 - 22850 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201423007 | UILC 7701.00-00 | Subject Definitions | Release Date 06/06/2014 |
| Number 201423007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 06/06/2014 |
| Number 201423006 | UILC 1248.00-00 | Subject Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | Release Date 06/06/2014 |
| Number 201423006 | UILC 355.01-00 | Subject Spin-Off | Release Date 06/06/2014 |
| Number 201423006 | UILC 367.40-00 | Subject Treatment of Distribution Described in Section 367(e) | Release Date 06/06/2014 |
| Number 201423005 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 | Release Date 06/06/2014 |
| Number 201423005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/06/2014 |
| Number 201423004 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 06/06/2014 |
| Number 201423003 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 06/06/2014 |
| Number 201423003 | UILC 9100.22-00 | Subject Other | Release Date 06/06/2014 |
| Number 201423002 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 06/06/2014 |
| Number 201423001 | UILC 861.09-00 | Subject Allocation and Apportionment of Interest Expense (In General) | Release Date 06/06/2014 |
| Number 201423001 | UILC 861.09-06 | Subject Asset Method of Apportionment | Release Date 06/06/2014 |
| Number 201423001 | UILC 861.09-07 | Subject Fair Market Value Method | Release Date 06/06/2014 |
| Number 201423000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 06/06/2014 |
| Number 201422033 | UILC 9300.99-02 | Subject Consumer Credit Counseling | Release Date 05/30/2014 |
| Number 201422032 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/30/2014 |
| Number 201422031 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422030 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422029 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422028 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422027 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 05/30/2014 |
| Number 201422027 | UILC 512.01-02 | Subject Rent v. Ordinary Business Profits | Release Date 05/30/2014 |
| Number 201422027 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 05/30/2014 |
| Number 201422027 | UILC 514.00-00 | Subject Unrelated Debt-Financed Income | Release Date 05/30/2014 |
