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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 30401 - 30425 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201150021 | 304.01-03 | Distribution to which Section 301 Applies | 12/16/2011 |
| 201150021 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/16/2011 |
| 201150021 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/16/2011 |
| 201150021 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/16/2011 |
| 201150021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/16/2011 |
| 201150020 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 12/16/2011 |
| 201150019 | 332.01-00 | Nonrecognition of Gain or Loss | 12/16/2011 |
| 201150019 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/16/2011 |
| 201150019 | 355.01-00 | Spin-Off | 12/16/2011 |
| 201150019 | 368.03-00 | Stock for Property (Type "C") | 12/16/2011 |
| 201150018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2011 |
| 201150018 | 2631.00-00 | GST Exemption | 12/16/2011 |
| 201150018 | 2632.01-00 | Time and Manner of Allocation | 12/16/2011 |
| 201150017 | 7701.00-00 | Definitions | 12/16/2011 |
| 201150017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2011 |
| 201150016 | 7701.00-00 | Definitions | 12/16/2011 |
| 201150016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2011 |
| 201150015 | 7701.00-00 | Definitions | 12/16/2011 |
| 201150015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2011 |
| 201150014 | 7701.00-00 | Definitions | 12/16/2011 |
| 201150014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2011 |
| 201150013 | 7701.00-00 | Definitions | 12/16/2011 |
| 201150013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2011 |
| 201150012 | 7701.00-00 | Definitions | 12/16/2011 |
| 201150012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2011 |
