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 37351 - 37375 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201002029 | 1295.02-02 | Retroactive Elections | 01/15/2010 |
| 201002028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/15/2010 |
| 201002028 | 7701.00-00 | Definitions | 01/15/2010 |
| 201002027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/15/2010 |
| 201002026 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/15/2010 |
| 201002026 | 754.02-00 | Timeliness of Election | 01/15/2010 |
| 201002025 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/15/2010 |
| 201002025 | 355.01-00 | Spin-Off | 01/15/2010 |
| 201002025 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/15/2010 |
| 201002025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/15/2010 |
| 201002024 | 954.03-00 | Foreign Base Company Sales Income | 01/15/2010 |
| 201002023 | 106.01-00 | Contributions by Employees | 01/15/2010 |
| 201002022 | 302.01-00 | Not Essentially Equivalent to a Dividend | 01/15/2010 |
| 201002022 | 305.13-00 | Deemed Distributions | 01/15/2010 |
| 201002021 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 01/15/2010 |
| 201002021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2010 |
| 201002020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/15/2010 |
| 201002020 | 7701.00-00 | Definitions | 01/15/2010 |
| 201002020 | 856.00-00 | Definition of Real Estate Investment Trust | 01/15/2010 |
| 201002019 | 1362.01-03 | Late Elections | 01/15/2010 |
| 201002018 | 1362.01-03 | Late Elections | 01/15/2010 |
| 201002017 | 1504.00-00 | Definitions | 01/15/2010 |
| 201002016 | 1504.00-00 | Definitions | 01/15/2010 |
| 201002015 | 1504.00-00 | Definitions | 01/15/2010 |
| 201002014 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/15/2010 |
