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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 41951 - 41975 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200852023 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 12/26/2008 |
| 200852023 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2008 |
| 200852023 | 9100.22-00 | Other | 12/26/2008 |
| 200852022 | 1382.00-00 | Taxable Income of Cooperatives | 12/26/2008 |
| 200852022 | 199.06-00 | Agricultural and Horticultural Cooperatives | 12/26/2008 |
| 200852021 | 565.01-02 | Making and Filing Consents | 12/26/2008 |
| 200852021 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2008 |
| 200852020 | 301.00-00 | Distributions of Property | 12/26/2008 |
| 200852020 | 305.03-00 | Distributions in Lieu of Money | 12/26/2008 |
| 200852019 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/26/2008 |
| 200852019 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/26/2008 |
| 200852018 | 832.15-00 | Interinsurers or Reciprocal Underwriters | 12/26/2008 |
| 200852017 | 115.00-00 | Income of States, Municipalities, etc. | 12/26/2008 |
| 200852016 | 671.02-00 | Persons Treated as Grantors | 12/26/2008 |
| 200852016 | 674.00-00 | Power to Control Beneficial Enjoyment | 12/26/2008 |
| 200852016 | 675.00-00 | Administrative Powers | 12/26/2008 |
| 200852016 | 677.00-00 | Income for Benefit of Grantor | 12/26/2008 |
| 200852015 | 1362.04-00 | Inadvertent Terminations | 12/26/2008 |
| 200852014 | 2041.03-00 | General Power v. Not a General Power | 12/26/2008 |
| 200852014 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 12/26/2008 |
| 200852014 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/26/2008 |
| 200852013 | 167.17-00 | Life Tenants and Beneficiaries of Trusts and Estates | 12/26/2008 |
| 200852012 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/26/2008 |
| 200852012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2008 |
| 200852011 | 468A.01-00 | In General | 12/26/2008 |
