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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 45076 - 45100 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200802011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/11/2008 |
| 200802011 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/11/2008 |
| 200802011 | 1361.03-01 | Grantor Trusts | 01/11/2008 |
| 200802011 | 1363.04-00 | Recapture of LIFO Benefits | 01/11/2008 |
| 200802011 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/11/2008 |
| 200802010 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/11/2008 |
| 200802010 | 2518.00-00 | Disclaimers | 01/11/2008 |
| 200802009 | 355.01-00 | Spin-Off | 01/11/2008 |
| 200802009 | 368.08-08 | Transfers to Controlled Corporations | 01/11/2008 |
| 200802008 | 1362.04-00 | Inadvertent Terminations | 01/11/2008 |
| 200802007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/11/2008 |
| 200802006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/11/2008 |
| 200802005 | 1362.01-03 | Late Elections | 01/11/2008 |
| 200802004 | 1362.00-00 | Election by Small Business Corporation | 01/11/2008 |
| 200802004 | 1362.04-00 | Inadvertent Terminations | 01/11/2008 |
| 200802003 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/11/2008 |
| 200802003 | 115.00-00 | Income of States, Municipalities, etc. | 01/11/2008 |
| 200802002 | 1361.01-04 | More than One Class of Stock | 01/11/2008 |
| 200802002 | 1362.01-00 | Eligible v. Ineligible | 01/11/2008 |
| 200802002 | 1362.04-00 | Inadvertent Terminations | 01/11/2008 |
| 200802001 | 754.02-00 | Timeliness of Election | 01/11/2008 |
| 200802001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/11/2008 |
| 200801041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/04/2008 |
| 200801040 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 01/04/2008 |
| 200801039 | 162.05-11 | Interest | 01/04/2008 |
