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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 49301 - 49325 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200628016 | 1362.01-03 | Late Elections | 07/14/2006 |
| 200628015 | 1362.01-03 | Late Elections | 07/14/2006 |
| 200628014 | 1362.04-00 | Inadvertent Terminations | 07/14/2006 |
| 200628013 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/14/2006 |
| 200628012 | 7701.00-00 | Definitions | 07/14/2006 |
| 200628012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/14/2006 |
| 200628011 | 7701.00-00 | Definitions | 07/14/2006 |
| 200628011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/14/2006 |
| 200628010 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/14/2006 |
| 200628010 | 7701.00-00 | Definitions | 07/14/2006 |
| 200628009 | 9100.22-00 | Other | 07/14/2006 |
| 200628008 | 7701.00-00 | Definitions | 07/14/2006 |
| 200628007 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 07/14/2006 |
| 200628007 | 2056.07-00 | Qualified Terminable Interest Property | 07/14/2006 |
| 200628007 | 2207A.02-00 | Recovery With Respect to Gift Tax | 07/14/2006 |
| 200628007 | 2519.00-00 | Disposition of Certain Life Estates | 07/14/2006 |
| 200628007 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 07/14/2006 |
| 200628006 | 1362.01-03 | Late Elections | 07/14/2006 |
| 200628005 | 1362.02-03 | Passive Investment Income | 07/14/2006 |
| 200628004 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 07/14/2006 |
| 200628003 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 07/14/2006 |
| 200628002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/14/2006 |
| 200628002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/14/2006 |
| 200628001 | 851.02-00 | Gross Income Requirement | 07/14/2006 |
| 200627026 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 07/07/2006 |
