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 39026 - 39050 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200934028 | 355.01-01 | Split-Off | 08/21/2009 |
| 200934028 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/21/2009 |
| 200934028 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/21/2009 |
| 200934027 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/21/2009 |
| 200934027 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2009 |
| 200934026 | 7701.00-00 | Definitions | 08/21/2009 |
| 200934026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/21/2009 |
| 200934025 | 2632.01-00 | Time and Manner of Allocation | 08/21/2009 |
| 200934025 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2009 |
| 200934024 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2009 |
| 200934024 | 2642.00-00 | Inclusion Ratio | 08/21/2009 |
| 200934024 | 2652.01-02 | Special Election for QTIP | 08/21/2009 |
| 200934023 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/21/2009 |
| 200934023 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2009 |
| 200934022 | 7701.00-00 | Definitions | 08/21/2009 |
| 200934022 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2009 |
| 200934022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/21/2009 |
| 200934021 | 1361.00-00 | Definitions | 08/21/2009 |
| 200934021 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 08/21/2009 |
| 200934021 | 1361.01-04 | More than One Class of Stock | 08/21/2009 |
| 200934021 | 1362.00-00 | Election by Small Business Corporation | 08/21/2009 |
| 200934021 | 1362.01-00 | Eligible v. Ineligible | 08/21/2009 |
| 200934021 | 1362.04-00 | Inadvertent Terminations | 08/21/2009 |
| 200934020 | 83.04-02 | Cancellation | 08/21/2009 |
| 200934019 | 1362.02-03 | Passive Investment Income | 08/21/2009 |
