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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 34626 - 34650 of 76964
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201038002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/24/2010 |
| 201038001 | 1361.01-04 | More than One Class of Stock | 09/24/2010 |
| 201038001 | 1362.04-00 | Inadvertent Terminations | 09/24/2010 |
| 201037039 | 501.03-03 | Trusts | 09/17/2010 |
| 201037038 | 408.03-00 | Rollover Contributions | 09/17/2010 |
| 201037037 | 501.03-21 | Research Organizations | 09/17/2010 |
| 201037036 | 501.19-00 | Organization of Past or Present Armed Forces Members | 09/17/2010 |
| 201037035 | 501.19-00 | Organization of Past or Present Armed Forces Members | 09/17/2010 |
| 201037034 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/17/2010 |
| 201037033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/17/2010 |
| 201037032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/17/2010 |
| 201037031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/17/2010 |
| 201037030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/17/2010 |
| 201037029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/17/2010 |
| 201037028 | 541.00-00 | Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) | 09/17/2010 |
| 201037028 | 542.00-00 | Definition of Personal Holding Company | 09/17/2010 |
| 201037027 | 3406.00-00 | Backup Withholding | 09/17/2010 |
| 201037026 | 355.01-00 | Spin-Off | 09/17/2010 |
| 201037025 | 468A.01-00 | In General | 09/17/2010 |
| 201037024 | 355.01-00 | Spin-Off | 09/17/2010 |
| 201037024 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 09/17/2010 |
| 201037023 | 1362.01-03 | Late Elections | 09/17/2010 |
| 201037022 | 7701.00-00 | Definitions | 09/17/2010 |
| 201037022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/17/2010 |
| 201037021 | 9100.22-00 | Other | 09/17/2010 |
