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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 26101 - 26125 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201330023 | 7704.03-00 | Qualifying Income | 07/26/2013 |
| 201330022 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/26/2013 |
| 201330022 | 355.01-00 | Spin-Off | 07/26/2013 |
| 201330022 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/26/2013 |
| 201330022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/26/2013 |
| 201330022 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/26/2013 |
| 201330021 | 1295.02-02 | Retroactive Elections | 07/26/2013 |
| 201330020 | 1295.02-02 | Retroactive Elections | 07/26/2013 |
| 201330019 | 1295.02-02 | Retroactive Elections | 07/26/2013 |
| 201330018 | 1362.00-00 | Election by Small Business Corporation | 07/26/2013 |
| 201330018 | 1362.02-02 | Ceases to be Small Business Corporation | 07/26/2013 |
| 201330018 | 302.00-00 | Distributions in Redemption of Stock | 07/26/2013 |
| 201330017 | 1362.00-00 | Election by Small Business Corporation | 07/26/2013 |
| 201330017 | 1362.02-02 | Ceases to be Small Business Corporation | 07/26/2013 |
| 201330017 | 302.00-00 | Distributions in Redemption of Stock | 07/26/2013 |
| 201330016 | 72.19-00 | Required Distributions Where Holder Dies | 07/26/2013 |
| 201330016 | 1035.00-00 | Exchanges of Insurance Policies | 07/26/2013 |
| 201330015 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 07/26/2013 |
| 201330015 | 2642.00-00 | Inclusion Ratio | 07/26/2013 |
| 201330015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2013 |
| 201330014 | 7701.00-00 | Definitions | 07/26/2013 |
| 201330013 | 7701.00-00 | Definitions | 07/26/2013 |
| 201330013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2013 |
| 201330012 | 1361.03-02 | Qualified Subchapter S Trusts | 07/26/2013 |
| 201330012 | 1362.04-00 | Inadvertent Terminations | 07/26/2013 |
