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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 39451 - 39475 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200930033 | 2632.01-00 | Time and Manner of Allocation | 07/24/2009 |
| 200930032 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/24/2009 |
| 200930032 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2009 |
| 200930031 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2009 |
| 200930031 | 2056.07-00 | Qualified Terminable Interest Property | 07/24/2009 |
| 200930031 | 2652.01-02 | Special Election for QTIP | 07/24/2009 |
| 200930030 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/24/2009 |
| 200930030 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/24/2009 |
| 200930030 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/24/2009 |
| 200930029 | 62.02-02 | Reimbursements | 07/24/2009 |
| 200930028 | 2032.01-00 | Exercise of Election | 07/24/2009 |
| 200930028 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2009 |
| 200930027 | 1362.04-00 | Inadvertent Terminations | 07/24/2009 |
| 200930027 | 1362.02-03 | Passive Investment Income | 07/24/2009 |
| 200930027 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 07/24/2009 |
| 200930026 | 1362.00-00 | Election by Small Business Corporation | 07/24/2009 |
| 200930026 | 1362.01-03 | Late Elections | 07/24/2009 |
| 200930025 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/24/2009 |
| 200930025 | 483.00-00 | Interest on Certain Deferred Payments | 07/24/2009 |
| 200930024 | 7701.00-00 | Definitions | 07/24/2009 |
| 200930023 | 7701.00-00 | Definitions | 07/24/2009 |
| 200930022 | 7701.00-00 | Definitions | 07/24/2009 |
| 200930021 | 7701.00-00 | Definitions | 07/24/2009 |
| 200930020 | 7701.00-00 | Definitions | 07/24/2009 |
| 200930019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/24/2009 |
