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 22951 - 22975 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201418047 | UILC 6227.00-00 | Subject Administrative Adjustments Requests | Release Date 05/02/2014 |
| Number 201418047 | UILC 6404.07-00 | Subject Interest and Penalty Suspension | Release Date 05/02/2014 |
| Number 201418046 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/02/2014 |
| Number 201418046 | UILC 355.03-00 | Subject Active Business | Release Date 05/02/2014 |
| Number 201418046 | UILC 368.03-00 | Subject Stock for Property (Type "C") | Release Date 05/02/2014 |
| Number 201418046 | UILC 368.02-02 | Subject Liquidation Distribution | Release Date 05/02/2014 |
| Number 201418046 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/02/2014 |
| Number 201418046 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 05/02/2014 |
| Number 201418046 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 05/02/2014 |
| Number 201418045 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/02/2014 |
| Number 201418045 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/02/2014 |
| Number 201418045 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 05/02/2014 |
| Number 201418044 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/02/2014 |
| Number 201418044 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/02/2014 |
| Number 201418044 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 05/02/2014 |
| Number 201418043 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 05/02/2014 |
| Number 201418043 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 05/02/2014 |
| Number 201418043 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
| Number 201418042 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 05/02/2014 |
| Number 201418042 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 05/02/2014 |
| Number 201418042 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
| Number 201418041 | UILC 362.00-00 | Subject Basis to Corporations | Release Date 05/02/2014 |
| Number 201418041 | UILC 362.01-00 | Subject Property Acquired in Reorganizations and Transfers by Controlling Stockholders | Release Date 05/02/2014 |
| Number 201418041 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
| Number 201418040 | UILC 9100.22-00 | Subject Other | Release Date 05/02/2014 |
