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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 43201 - 43225 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200832007 | 468A.01-00 | In General | 08/08/2008 |
| 200832006 | 9100.22-00 | Other | 08/08/2008 |
| 200832006 | 382.02-05 | Closing of the Books | 08/08/2008 |
| 200832005 | 382.12-16 | Controlled Groups | 08/08/2008 |
| 200832004 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/08/2008 |
| 200832004 | 338.01-02 | Time in which Election must be made | 08/08/2008 |
| 200832003 | 2055.12-10 | Reformations of Nonqualifying Interests | 08/08/2008 |
| 200832002 | 9100.09-00 | Section 442; Accounting Periods | 08/08/2008 |
| 200832001 | 355.01-00 | Spin-Off | 08/08/2008 |
| 200832001 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/08/2008 |
| 200832001 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/08/2008 |
| 200832001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/08/2008 |
| 200831035 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/01/2008 |
| 200831034 | 507.00-00 | Termination of Private Foundation Status | 08/01/2008 |
| 200831033 | 501.03-05 | Corporations | 08/01/2008 |
| 200831033 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 08/01/2008 |
| 200831033 | 511.01-00 | Organizations Subject to Tax | 08/01/2008 |
| 200831032 | 501.03-05 | Corporations | 08/01/2008 |
| 200831032 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 08/01/2008 |
| 200831032 | 511.01-00 | Organizations Subject to Tax | 08/01/2008 |
| 200831031 | 507.00-00 | Termination of Private Foundation Status | 08/01/2008 |
| 200831031 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/01/2008 |
| 200831031 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/01/2008 |
| 200831031 | 4947.00-00 | Treatment of Certain Nonexempt Trusts as Charitable Foundations | 08/01/2008 |
| 200831030 | 507.00-00 | Termination of Private Foundation Status | 08/01/2008 |
