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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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Showing 71276 - 71300 of 77188
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202304001 | 414.09-00 | Certain Employee Contributions | 01/27/2023 |
| 202304001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/27/2023 |
| 202304002 | 7701.00-00 | Definitions | 01/27/2023 |
| 202304002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/27/2023 |
| 202304003 | 856.04-00 | Rents From Real Property | 01/27/2023 |
| 202304004 | 1362.00-00 | Election by Small Business Corporation | 01/27/2023 |
| 202304004 | 1362.01-00 | Eligible v. Ineligible | 01/27/2023 |
| 202304004 | 1362.01-01 | Shareholder Consent | 01/27/2023 |
| 202304004 | 1362.02-00 | Termination of Election | 01/27/2023 |
| 202304004 | 1362.04-00 | Inadvertent Terminations | 01/27/2023 |
| 202304005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/27/2023 |
| 202304005 | 355.01-00 | Spin-Off | 01/27/2023 |
| 202304005 | 355.01-01 | Split-Off | 01/27/2023 |
| 202304005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/27/2023 |
| 202304005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/27/2023 |
| 202304005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/27/2023 |
| 202304006 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/27/2023 |
| 202304007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/27/2023 |
| 202304007 | 355.01-00 | Spin-Off | 01/27/2023 |
| 202304007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/27/2023 |
| 202304007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/27/2023 |
| 202304008 | 1503.04-00 | Dual Consolidated Loss | 01/27/2023 |
| 202304008 | 961.00-00 | Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | 01/27/2023 |
| 202304009 | 263.13-00 | Acquisition of Property, Intangibles | 01/27/2023 |
| 202304010 | 501.07-00 | Social Clubs | 01/27/2023 |
