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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 44501 - 44525 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200810024 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/07/2008 |
| 200810024 | 355.01-01 | Split-Off | 03/07/2008 |
| 200810023 | 1503.04-00 | Dual Consolidated Loss | 03/07/2008 |
| 200810023 | 1503.04-07 | Recapture | 03/07/2008 |
| 200810023 | 1504.00-00 | Definitions | 03/07/2008 |
| 200810023 | 1504.02-01 | Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation | 03/07/2008 |
| 200810022 | 2601.03-01 | Irrevocable Trusts | 03/07/2008 |
| 200810021 | 2601.03-01 | Irrevocable Trusts | 03/07/2008 |
| 200810020 | 2601.03-01 | Irrevocable Trusts | 03/07/2008 |
| 200810019 | 2601.03-01 | Irrevocable Trusts | 03/07/2008 |
| 200810018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/07/2008 |
| 200810018 | 355.01-01 | Split-Off | 03/07/2008 |
| 200810017 | 1031.05-00 | Deferred Exchanges | 03/07/2008 |
| 200810017 | 1031.06-00 | Multi-Party Exchanges | 03/07/2008 |
| 200810016 | 1031.05-00 | Deferred Exchanges | 03/07/2008 |
| 200810016 | 1031.06-00 | Multi-Party Exchanges | 03/07/2008 |
| 200810015 | 302.00-00 | Distributions in Redemption of Stock | 03/07/2008 |
| 200810015 | 1502.32-00 | Investment Adjustment | 03/07/2008 |
| 200810015 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 03/07/2008 |
| 200810014 | 1362.01-03 | Late Elections | 03/07/2008 |
| 200810013 | 9114.03-06 | Canada | 03/07/2008 |
| 200810012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2008 |
| 200810011 | 1504.00-00 | Definitions | 03/07/2008 |
| 200810010 | 1.11-00 | Maximum Capital Gains Rate | 03/07/2008 |
| 200810010 | 9114.03-06 | Canada | 03/07/2008 |
