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 44476 - 44500 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200813004 | 2652.01-02 | Special Election for QTIP | 03/28/2008 |
| 200813004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2008 |
| 200813004 | 2642.00-00 | Inclusion Ratio | 03/28/2008 |
| 200813004 | 2654.03-00 | Separate Shares | 03/28/2008 |
| 200813003 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 03/28/2008 |
| 200813002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/28/2008 |
| 200813001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/28/2008 |
| 200813001 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2008 |
| 200812025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/21/2008 |
| 200812024 | 152.00-00 | Dependent Defined | 03/21/2008 |
| 200812023 | 704.02-00 | Partner's Interest in Partnership | 03/21/2008 |
| 200812022 | 2041.01-00 | Pre-1942 Powers | 03/21/2008 |
| 200812022 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/21/2008 |
| 200812022 | 2601.04-00 | Transitional Rules | 03/21/2008 |
| 200812021 | 9100.09-00 | Section 442; Accounting Periods | 03/21/2008 |
| 200812020 | 2601.03-01 | Irrevocable Trusts | 03/21/2008 |
| 200812019 | 2601.03-01 | Irrevocable Trusts | 03/21/2008 |
| 200812018 | 2601.03-01 | Irrevocable Trusts | 03/21/2008 |
| 200812017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/21/2008 |
| 200812017 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/21/2008 |
| 200812017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/21/2008 |
| 200812017 | 355.09-00 | Distributions Within a Consolidated Group | 03/21/2008 |
| 200812017 | 332.00-00 | Complete Liquidation of Subsidiaries | 03/21/2008 |
| 200812016 | 562.03-00 | Preferential Dividends | 03/21/2008 |
| 200812016 | 851.02-00 | Gross Income Requirement | 03/21/2008 |
