)
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 41001 - 41025 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 200910018 | 4041.01-02 | Special Motor Fuels | 03/06/2009 |
| 200910018 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel | 03/06/2009 |
| 200910018 | 6427.02-00 | Intercity, Local, or School Buses | 03/06/2009 |
| 200910017 | 7701.00-00 | Definitions | 03/06/2009 |
| 200910017 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2009 |
| 200910016 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2009 |
| 200910015 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/06/2009 |
| 200910015 | 1361.05-00 | Qualified Subchapter S Subsidiary | 03/06/2009 |
| 200910014 | 1362.01-03 | Late Elections | 03/06/2009 |
