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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 31426 - 31450 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201132013 | 1362.04-00 | Inadvertent Terminations | 08/12/2011 |
| 201132012 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 08/12/2011 |
| 201132012 | 7704.03-00 | Qualifying Income | 08/12/2011 |
| 201132011 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 08/12/2011 |
| 201132010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/12/2011 |
| 201132010 | 355.01-00 | Spin-Off | 08/12/2011 |
| 201132010 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/12/2011 |
| 201132010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/12/2011 |
| 201132009 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/12/2011 |
| 201132009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/12/2011 |
| 201132009 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/12/2011 |
| 201132009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/12/2011 |
| 201132008 | 851.02-00 | Gross Income Requirement | 08/12/2011 |
| 201132007 | 9100.22-00 | Other | 08/12/2011 |
| 201132007 | 9114.03-06 | Canada | 08/12/2011 |
| 201132006 | 9100.04-00 | Section 168; MACRS | 08/12/2011 |
| 201132006 | 1400I.00-00 | Commercial Revitalization Deduction | 08/12/2011 |
| 201132005 | 642.03-00 | Charitable Deduction | 08/12/2011 |
| 201132005 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments in the Tax Year Even Though Not Paid Until Subsequent Year | 08/12/2011 |
| 201132004 | 7701.00-00 | Definitions | 08/12/2011 |
| 201132004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/12/2011 |
| 201132004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/12/2011 |
| 201132003 | 9100.22-00 | Other | 08/12/2011 |
| 201132003 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/12/2011 |
| 201132002 | 9100.22-00 | Other | 08/12/2011 |
