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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 42026 - 42050 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200850022 | 305.03-00 | Distributions in Lieu of Money | 12/12/2008 |
| 200850021 | 355.01-00 | Spin-Off | 12/12/2008 |
| 200850021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/12/2008 |
| 200850020 | 355.01-01 | Split-Off | 12/12/2008 |
| 200850020 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/12/2008 |
| 200850019 | 3231.01-00 | Employers v. Not Employers | 12/12/2008 |
| 200850018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/12/2008 |
| 200850018 | 355.01-00 | Spin-Off | 12/12/2008 |
| 200850017 | 468A.04-02 | Revised Schedules | 12/12/2008 |
| 200850016 | 355.01-01 | Split-Off | 12/12/2008 |
| 200850016 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/12/2008 |
| 200850015 | 1502.13-00 | Intercompany Transactions | 12/12/2008 |
| 200850015 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/12/2008 |
| 200850014 | 355.01-02 | Split-Up | 12/12/2008 |
| 200850014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/12/2008 |
| 200850013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/12/2008 |
| 200850013 | 355.01-01 | Split-Off | 12/12/2008 |
| 200850013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/12/2008 |
| 200850013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/12/2008 |
| 200850012 | 162.36-02 | Covered Employees | 12/12/2008 |
| 200850011 | 831.03-00 | Whether Company Qualifies as Insurance Company | 12/12/2008 |
| 200850010 | 1231.02-03 | Rental of Real Property | 12/12/2008 |
| 200850009 | 1231.02-03 | Rental of Real Property | 12/12/2008 |
| 200850008 | 468A.04-02 | Revised Schedules | 12/12/2008 |
| 200850007 | 468A.04-02 | Revised Schedules | 12/12/2008 |
