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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 37076 - 37100 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201006009 | 2642.00-00 | Inclusion Ratio | 02/12/2010 |
| 201006009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2010 |
| 201006009 | 9100.22-00 | Other | 02/12/2010 |
| 201006008 | 2642.00-00 | Inclusion Ratio | 02/12/2010 |
| 201006008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2010 |
| 201006008 | 9100.22-00 | Other | 02/12/2010 |
| 201006007 | 7701.00-00 | Definitions | 02/12/2010 |
| 201006007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/2010 |
| 201006007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2010 |
| 201006006 | 7701.00-00 | Definitions | 02/12/2010 |
| 201006006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2010 |
| 201006005 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/12/2010 |
| 201006005 | 2601.04-00 | Transitional Rules | 02/12/2010 |
| 201006005 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/12/2010 |
| 201006005 | 2501.01-00 | Gift v. Not a Gift | 02/12/2010 |
| 201006005 | 2041.03-00 | General Power v. Not a General Power | 02/12/2010 |
| 201006005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/12/2010 |
| 201006004 | 631.00-00 | Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore | 02/12/2010 |
| 201006004 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/12/2010 |
| 201006004 | 1231.00-00 | Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) | 02/12/2010 |
| 201006003 | 1502.13-00 | Intercompany Transactions | 02/12/2010 |
| 201006003 | 1502.13-01 | Stock of Members | 02/12/2010 |
| 201006003 | 165.06-00 | Worthless Securities | 02/12/2010 |
| 201006003 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 02/12/2010 |
| 201006002 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 02/12/2010 |
