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 24676 - 24700 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201310025 9100.22-00 Other 03/08/2013 201310025 172.01-00 Carryback and Carryover 03/08/2013 201310025 1502.21-00 Consolidated Net Operating Loss Deduction 03/08/2013 201310024 9100.22-00 Other 03/08/2013 201310024 1502.21-00 Consolidated Net Operating Loss Deduction 03/08/2013 201310023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/08/2013 201310023 355.01-01 Split-Off 03/08/2013 201310023 368.00-00 Definitions Relating to Corporate Reorganizations 03/08/2013 201310023 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2013 201310022 1361.00-00 Definitions 03/08/2013 201310022 1361.05-00 Qualified Subchapter S Subsidiary 03/08/2013 201310022 9100.00-00 Extension of Time for Making Certain Elections 03/08/2013 201310021 1362.01-03 Late Elections 03/08/2013 201310020 856.00-00 Definition of Real Estate Investment Trust 03/08/2013 201310019 1362.00-00 Election by Small Business Corporation 03/08/2013 201310019 1362.01-00 Eligible v. Ineligible 03/08/2013 201310019 1362.01-03 Late Elections 03/08/2013 201310018 9100.22-00 Other 03/08/2013 201310017 1362.01-03 Late Elections 03/08/2013 201310016 1504.00-00 Definitions 03/08/2013 201310016 1504.01-00 Affiliated Group v. Not an Affiliated Group 03/08/2013 201310015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/08/2013 201310015 337.16-00 Loss Disallowance 03/08/2013 201310014 9100.04-00 Section 168; MACRS 03/08/2013 201310013 7701.00-00 Definitions 03/08/2013 Pagination First page « First Previous page Previous … Page 984 Page 985 Page 986 Page 987 Current page 988 Page 989 Page 990 Page 991 Page 992 … Next page Next Last page Last »
