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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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Afiche 40476 - 40500 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200916027 | 6601.01-02 | Transferee Liability | 04/17/2009 |
| 200916027 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 04/17/2009 |
| 200916026 | 6011.00-00 | General Requirement of Return, Statement, or List | 04/17/2009 |
| 200916025 | 6110.12-00 | Nonapplicability of Section 6110 | 04/17/2009 |
| 200916025 | 6110.08-01 | Special Rules for Certain Written Determinations | 04/17/2009 |
| 200916024 | 6672.03-00 | Party Liable | 04/17/2009 |
| 200916023 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 04/17/2009 |
| 200916023 | 752.06-00 | Sharing Recourse Liabilities | 04/17/2009 |
| 200916022 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 04/17/2009 |
| 200916021 | 301.00-00 | Distributions of Property | 04/17/2009 |
| 200916021 | 305.03-00 | Distributions in Lieu of Money | 04/17/2009 |
| 200916020 | 1362.00-00 | Election by Small Business Corporation | 04/17/2009 |
| 200916020 | 1362.01-03 | Late Elections | 04/17/2009 |
| 200916019 | 1362.00-00 | Election by Small Business Corporation | 04/17/2009 |
| 200916019 | 1362.01-03 | Late Elections | 04/17/2009 |
| 200916018 | 1362.01-03 | Late Elections | 04/17/2009 |
| 200916017 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/17/2009 |
| 200916017 | 355.01-00 | Spin-Off | 04/17/2009 |
| 200916017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/17/2009 |
| 200916017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/17/2009 |
| 200916016 | 851.07-00 | Treatment of Certain Hedging Transactions | 04/17/2009 |
| 200916016 | 851.00-00 | Definition of Regulated Investment Company | 04/17/2009 |
| 200916015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
| 200916014 | 856.01-00 | Income Requirements | 04/17/2009 |
| 200916013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2009 |
