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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 45676 - 45700 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200737032 | 355.05-00 | Control | 09/14/2007 |
| 200737032 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 09/14/2007 |
| 200737031 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/14/2007 |
| 200737030 | 150.00-00 | Definitions and Special Rules | 09/14/2007 |
| 200737029 | 468A.01-00 | In General | 09/14/2007 |
| 200737028 | 468A.01-00 | In General | 09/14/2007 |
| 200737027 | 468A.01-00 | In General | 09/14/2007 |
| 200737026 | 468A.01-00 | In General | 09/14/2007 |
| 200737025 | 468A.01-00 | In General | 09/14/2007 |
| 200737024 | 468A.01-00 | In General | 09/14/2007 |
| 200737023 | 468A.01-00 | In General | 09/14/2007 |
| 200737022 | 468A.01-00 | In General | 09/14/2007 |
| 200737021 | 468A.01-00 | In General | 09/14/2007 |
| 200737020 | 1362.01-03 | Late Elections | 09/14/2007 |
| 200737019 | 351.01-00 | Control v. No Control by Transferor | 09/14/2007 |
| 200737018 | 9100.22-00 | Other | 09/14/2007 |
| 200737018 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/14/2007 |
| 200737017 | 355.01-00 | Spin-Off | 09/14/2007 |
| 200737017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/14/2007 |
| 200737016 | 7701.00-00 | Definitions | 09/14/2007 |
| 200737016 | 1362.01-03 | Late Elections | 09/14/2007 |
| 200737016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/14/2007 |
| 200737015 | 9100.22-00 | Other | 09/14/2007 |
| 200737015 | 1503.04-04 | Dual Resident Corporation | 09/14/2007 |
| 200737014 | 1362.04-00 | Inadvertent Terminations | 09/14/2007 |
