)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 38476 - 38500 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200941009 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 10/09/2009 |
| 200941009 | 368.01-02 | Using Stock of Corporation Controlling Merged Corporation | 10/09/2009 |
| 200941008 | 1362.00-00 | Election by Small Business Corporation | 10/09/2009 |
| 200941008 | 1362.01-03 | Late Elections | 10/09/2009 |
| 200941008 | 7701.00-00 | Definitions | 10/09/2009 |
| 200941008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2009 |
| 200941008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/09/2009 |
| 200941007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/09/2009 |
| 200941007 | 754.02-00 | Timeliness of Election | 10/09/2009 |
| 200941007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2009 |
| 200941007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/09/2009 |
| 200941006 | 856.00-00 | Definition of Real Estate Investment Trust | 10/09/2009 |
| 200941006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2009 |
| 200941005 | 104.03-00 | Damages | 10/09/2009 |
| 200941004 | 468B.06-00 | Other Funds | 10/09/2009 |
| 200941004 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/09/2009 |
| 200941004 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/09/2009 |
| 200941004 | 301.02-01 | Distribution With Respect to Stock v. Not With Respect to Stock | 10/09/2009 |
| 200941003 | 213.00-00 | Medical, Dental, etc., Expenses | 10/09/2009 |
| 200941002 | 1362.04-00 | Inadvertent Terminations | 10/09/2009 |
| 200941001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2009 |
| 200940034 | 408.03-00 | Rollover Contributions | 10/02/2009 |
| 200940033 | 501.03-30 | Organizational and Operational Tests | 10/02/2009 |
| 200940032 | 4945.04-04 | Grants to Individuals | 10/02/2009 |
| 200940031 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 10/02/2009 |
