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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 29051 - 29075 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201224019 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/15/2012 |
| 201224019 | 2032A.00-00 | Valuation of Farm Real Property | 06/15/2012 |
| 201224018 | 831.03-00 | Whether Company Qualifies as Insurance Company | 06/15/2012 |
| 201224017 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 06/15/2012 |
| 201224016 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 06/15/2012 |
| 201224015 | 9100.22-00 | Other | 06/15/2012 |
| 201224015 | 9114.03-06 | Canada | 06/15/2012 |
| 201224014 | 1362.04-00 | Inadvertent Terminations | 06/15/2012 |
| 201224013 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 06/15/2012 |
| 201224013 | 1361.03-03 | Electing Small Business Trusts | 06/15/2012 |
| 201224013 | 1362.04-00 | Inadvertent Terminations | 06/15/2012 |
| 201224012 | 7704.01-00 | Meaning of | 06/15/2012 |
| 201224011 | 7704.01-00 | Meaning of | 06/15/2012 |
| 201224010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/15/2012 |
| 201224009 | 7701.00-00 | Definitions | 06/15/2012 |
| 201224009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/15/2012 |
| 201224008 | 7701.00-00 | Definitions | 06/15/2012 |
| 201224008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/15/2012 |
| 201224007 | 1362.04-00 | Inadvertent Terminations | 06/15/2012 |
| 201224006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/15/2012 |
| 201224006 | 351.01-00 | Control v. No Control by Transferor | 06/15/2012 |
| 201224006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/15/2012 |
| 201224006 | 368.03-00 | Stock for Property (Type "C") | 06/15/2012 |
| 201224006 | 368.08-00 | Continuity of Interest Rule | 06/15/2012 |
| 201224006 | 368.08-07 | Historic Business Assets | 06/15/2012 |
