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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 48901 - 48925 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200638009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/22/2006 |
| 200638008 | 71.00-00 | Alimony--Separate Maintenance Payments | 09/22/2006 |
| 200638008 | 215.00-00 | Alimony, etc., Payments | 09/22/2006 |
| 200638007 | 1362.02-03 | Passive Investment Income | 09/22/2006 |
| 200638007 | 1362.02-00 | Termination of Election | 09/22/2006 |
| 200638007 | 1362.00-00 | Election by Small Business Corporation | 09/22/2006 |
| 200638006 | 1362.01-03 | Late Elections | 09/22/2006 |
| 200638005 | 7701.00-00 | Definitions | 09/22/2006 |
| 200638005 | 1362.01-03 | Late Elections | 09/22/2006 |
| 200638005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/22/2006 |
| 200638004 | 1361.03-02 | Qualified Subchapter S Trusts | 09/22/2006 |
| 200638004 | 1362.04-00 | Inadvertent Terminations | 09/22/2006 |
| 200638003 | 9100.22-00 | Other | 09/22/2006 |
| 200638003 | 1503.04-04 | Dual Resident Corporation | 09/22/2006 |
| 200638002 | 118.01-02 | Nonshareholder Contributions | 09/22/2006 |
| 200638002 | 118.02-00 | Contributions in Aid of Construction | 09/22/2006 |
| 200638001 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/22/2006 |
| 200638001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/22/2006 |
| 200638001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/22/2006 |
| 200638001 | 1502.30-03 | Basis Adjustment | 09/22/2006 |
| 200637042 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 09/15/2006 |
| 200637042 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/15/2006 |
| 200637042 | 61.00-00 | Gross Income v. Not Gross Income | 09/15/2006 |
| 200637042 | 1001.02-07 | Property Differing Materially | 09/15/2006 |
| 200637042 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 09/15/2006 |
