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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 28826 - 28850 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201228038 | 4945.04-04 | Grants to Individuals | 07/13/2012 |
| 201228037 | 162.07-31 | Payment of Insurance Premiums | 07/13/2012 |
| 201228036 | 168.32-00 | Redeterminations, Changes in Use | 07/13/2012 |
| 201228035 | 267.02-01 | Matching of Deduction and Payee Income | 07/13/2012 |
| 201228035 | 267.02-03 | Payments to Foreign Persons | 07/13/2012 |
| 201228035 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 07/13/2012 |
| 201228035 | 1382.02-00 | Patronage Dividends | 07/13/2012 |
| 201228034 | 304.02-01 | Section 304 v. Section 351 | 07/13/2012 |
| 201228034 | 351.12-00 | Section 351 v. Section 304 (See Also 0304.01-01) | 07/13/2012 |
| 201228033 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/13/2012 |
| 201228033 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/13/2012 |
| 201228033 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/13/2012 |
| 201228033 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 07/13/2012 |
| 201228033 | 361.02-02 | Certain Transfers to Creditors | 07/13/2012 |
| 201228032 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/13/2012 |
| 201228032 | 7701.00-00 | Definitions | 07/13/2012 |
| 201228032 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/13/2012 |
| 201228031 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/13/2012 |
| 201228031 | 7701.00-00 | Definitions | 07/13/2012 |
| 201228031 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/13/2012 |
| 201228030 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/13/2012 |
| 201228030 | 355.01-00 | Spin-Off | 07/13/2012 |
| 201228030 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/13/2012 |
| 201228030 | 332.01-00 | Nonrecognition of Gain or Loss | 07/13/2012 |
| 201228030 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/13/2012 |
