)
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 40901 - 40925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200910030 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 03/06/2009 |
| 200910030 | 441.01-00 | Definition of Taxable Year | 03/06/2009 |
| 200910029 | 61.40-00 | Governmental Benefits and Subsidies | 03/06/2009 |
| 200910029 | 165.00-00 | Deductions For Losses | 03/06/2009 |
| 200910028 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/06/2009 |
| 200910027 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/06/2009 |
| 200910027 | 368.03-00 | Stock for Property (Type "C") | 03/06/2009 |
| 200910027 | 368.08-00 | Continuity of Interest Rule | 03/06/2009 |
| 200910027 | 368.08-06 | Business Enterprise Continuity | 03/06/2009 |
| 200910026 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/06/2009 |
| 200910026 | 368.03-00 | Stock for Property (Type "C") | 03/06/2009 |
| 200910026 | 368.08-00 | Continuity of Interest Rule | 03/06/2009 |
| 200910026 | 368.08-06 | Business Enterprise Continuity | 03/06/2009 |
| 200910025 | 355.01-00 | Spin-Off | 03/06/2009 |
| 200910025 | 355.05-00 | Control | 03/06/2009 |
| 200910024 | 45D.00-00 | New Markets Credit | 03/06/2009 |
| 200910023 | 954.02-00 | Foreign Personal Holding Company Income | 03/06/2009 |
| 200910023 | 954.02-07 | Nonfunctional Currency Transactions | 03/06/2009 |
| 200910022 | 1361.00-00 | Definitions | 03/06/2009 |
| 200910021 | 1362.01-03 | Late Elections | 03/06/2009 |
| 200910020 | 1362.01-03 | Late Elections | 03/06/2009 |
| 200910019 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 03/06/2009 |
| 200910019 | 2056.19-00 | Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen | 03/06/2009 |
| 200910019 | 2056.19-01 | Exception For Qualified Domestic Trust | 03/06/2009 |
| 200910019 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2009 |
