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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 38951 - 38975 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200936011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/04/2009 |
| 200936010 | 7701.00-00 | Definitions | 09/04/2009 |
| 200936010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/04/2009 |
| 200936009 | 7701.00-00 | Definitions | 09/04/2009 |
| 200936009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/04/2009 |
| 200936008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/04/2009 |
| 200936008 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/04/2009 |
| 200936007 | 7701.00-00 | Definitions | 09/04/2009 |
| 200936007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/04/2009 |
| 200936006 | 7701.00-00 | Definitions | 09/04/2009 |
| 200936006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2009 |
| 200936005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/04/2009 |
| 200936005 | 355.01-01 | Split-Off | 09/04/2009 |
| 200936005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/04/2009 |
| 200936005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/04/2009 |
| 200936004 | 146.07-00 | Carryforward of Allocation | 09/04/2009 |
| 200936004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2009 |
| 200936003 | 7701.00-00 | Definitions | 09/04/2009 |
| 200936003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2009 |
| 200936003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/04/2009 |
| 200936002 | 851.02-00 | Gross Income Requirement | 09/04/2009 |
| 200936001 | 7701.00-00 | Definitions | 09/04/2009 |
| 200936001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2009 |
| 200936001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/04/2009 |
| 200935051 | 7428.02-00 | Revocation (Gladstone Issue) | 08/28/2009 |
