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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 38151 - 38175 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200946030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2009 |
| 200946029 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 11/13/2009 |
| 200946029 | 1502.75-00 | Filing Requirements | 11/13/2009 |
| 200946028 | 115.00-00 | Income of States, Municipalities, etc. | 11/13/2009 |
| 200946027 | 2652.01-02 | Special Election for QTIP | 11/13/2009 |
| 200946027 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2009 |
| 200946026 | 1362.04-00 | Inadvertent Terminations | 11/13/2009 |
| 200946025 | 1362.04-00 | Inadvertent Terminations | 11/13/2009 |
| 200946024 | 1362.04-00 | Inadvertent Terminations | 11/13/2009 |
| 200946023 | 301.00-00 | Distributions of Property | 11/13/2009 |
| 200946023 | 301.01-00 | Dividend in Property | 11/13/2009 |
| 200946023 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 11/13/2009 |
| 200946023 | 305.01-00 | Stock Dividends | 11/13/2009 |
| 200946022 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2009 |
| 200946022 | 468B.00-00 | Special Rules For Designated Settlement Funds | 11/13/2009 |
| 200946021 | 1382.00-00 | Taxable Income of Cooperatives | 11/13/2009 |
| 200946021 | 199.06-00 | Agricultural and Horticultural Cooperatives | 11/13/2009 |
| 200946020 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 11/13/2009 |
| 200946020 | 199.06-00 | Agricultural and Horticultural Cooperatives | 11/13/2009 |
| 200946020 | 199.07-00 | Expanded Affiliated Groups | 11/13/2009 |
| 200946019 | 1362.01-03 | Late Elections | 11/13/2009 |
| 200946018 | 1362.01-03 | Late Elections | 11/13/2009 |
| 200946017 | 1362.00-00 | Election by Small Business Corporation | 11/13/2009 |
| 200946017 | 1362.01-00 | Eligible v. Ineligible | 11/13/2009 |
| 200946017 | 1362.01-03 | Late Elections | 11/13/2009 |
