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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 46601 - 46625 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200725011 | 1362.01-03 | Late Elections | 06/22/2007 |
| 200725010 | 1362.00-00 | Election by Small Business Corporation | 06/22/2007 |
| 200725010 | 1362.01-00 | Eligible v. Ineligible | 06/22/2007 |
| 200725010 | 1362.01-03 | Late Elections | 06/22/2007 |
| 200725009 | 1362.01-03 | Late Elections | 06/22/2007 |
| 200725009 | 9100.09-00 | Section 442; Accounting Periods | 06/22/2007 |
| 200725008 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/22/2007 |
| 200725008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/22/2007 |
| 200725007 | 2632.01-00 | Time and Manner of Allocation | 06/22/2007 |
| 200725007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2007 |
| 200725006 | 7701.00-00 | Definitions | 06/22/2007 |
| 200725006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2007 |
| 200725005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/22/2007 |
| 200725005 | 355.01-01 | Split-Off | 06/22/2007 |
| 200725005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/22/2007 |
| 200725005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/22/2007 |
| 200725004 | 146.00-00 | Volume Cap | 06/22/2007 |
| 200725004 | 146.07-00 | Carryforward of Allocation | 06/22/2007 |
| 200725004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2007 |
| 200725004 | 9100.03-00 | Section 146; Volume Cap | 06/22/2007 |
| 200725003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/22/2007 |
| 200725003 | 355.01-01 | Split-Off | 06/22/2007 |
| 200725003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/22/2007 |
| 200725003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/22/2007 |
| 200725002 | 332.00-00 | Complete Liquidation of Subsidiaries | 06/22/2007 |
