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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 42701 - 42725 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200840019 | 855.01-00 | General Rule | 10/03/2008 |
| 200840019 | 1296.00-00 | Passive Foreign Investment Company | 10/03/2008 |
| 200840018 | 2032A.05-09 | Qualified Conservation Contribution | 10/03/2008 |
| 200840017 | 1362.01-03 | Late Elections | 10/03/2008 |
| 200840016 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/03/2008 |
| 200840016 | 355.01-00 | Spin-Off | 10/03/2008 |
| 200840016 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/03/2008 |
| 200840016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/03/2008 |
| 200840015 | 280G.01-00 | Definitions | 10/03/2008 |
| 200840014 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 10/03/2008 |
| 200840014 | 897.03-00 | U.S. Real Property Holding Corporation | 10/03/2008 |
| 200840014 | 1445.07-00 | Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates | 10/03/2008 |
| 200840013 | 6427.12-00 | Applicable Laws | 10/03/2008 |
| 200840012 | 1362.01-03 | Late Elections | 10/03/2008 |
| 200840011 | 1362.04-00 | Inadvertent Terminations | 10/03/2008 |
| 200840010 | 7701.00-00 | Definitions | 10/03/2008 |
| 200840010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2008 |
| 200840009 | 1362.00-00 | Election by Small Business Corporation | 10/03/2008 |
| 200840009 | 1362.01-00 | Eligible v. Ineligible | 10/03/2008 |
| 200840009 | 1362.04-00 | Inadvertent Terminations | 10/03/2008 |
| 200840008 | 2055.12-10 | Reformations of Nonqualifying Interests | 10/03/2008 |
| 200840007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2008 |
| 200840007 | 7701.00-00 | Definitions | 10/03/2008 |
| 200840006 | 355.01-00 | Spin-Off | 10/03/2008 |
| 200840006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/03/2008 |
