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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 45276 - 45300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200747010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/23/2007 |
| 200747010 | 368.06-00 | Change in Identity, etc. (Type "F") | 11/23/2007 |
| 200747009 | 141.00-00 | Private Activity Bond; Qualified Bond | 11/23/2007 |
| 200747009 | 141.01-00 | Private Business Tests | 11/23/2007 |
| 200747009 | 141.01-02 | Security or Payment Test | 11/23/2007 |
| 200747008 | 118.00-00 | Contributions to the Capital of a Corporation | 11/23/2007 |
| 200747008 | 118.01-02 | Nonshareholder Contributions | 11/23/2007 |
| 200747007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/23/2007 |
| 200747007 | 355.01-01 | Split-Off | 11/23/2007 |
| 200747007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/23/2007 |
| 200747007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/23/2007 |
| 200747006 | 368.03-00 | Stock for Property (Type "C") | 11/23/2007 |
| 200747006 | 368.08-06 | Business Enterprise Continuity | 11/23/2007 |
| 200747005 | 1502.75-00 | Filing Requirements | 11/23/2007 |
| 200747004 | 856.00-00 | Definition of Real Estate Investment Trust | 11/23/2007 |
| 200747004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/23/2007 |
| 200747003 | 4281.00-00 | Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) | 11/23/2007 |
| 200747002 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 11/23/2007 |
| 200747002 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/23/2007 |
| 200747001 | 170.12-02 | Property Placed in Trust | 11/23/2007 |
| 200747001 | 674.00-00 | Power to Control Beneficial Enjoyment | 11/23/2007 |
| 200747001 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/23/2007 |
| 200747001 | 2511.03-00 | Cessation of Donor's Dominion and Control | 11/23/2007 |
| 200747001 | 2512.16-04 | Charitable Lead Trusts | 11/23/2007 |
| 200747001 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 11/23/2007 |
