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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 54576 - 54600 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200450027 | 2057.00-00 | Qualified Family Business Interests | 12/10/2004 |
| 200450027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450026 | 1362.04-00 | Inadvertent Terminations | 12/10/2004 |
| 200450025 | 9100.22-00 | Other | 12/10/2004 |
| 200450025 | 1503.04-04 | Dual Resident Corporation | 12/10/2004 |
| 200450024 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450024 | 2642.05-00 | Special Rule For Charitable Lead Annuity Trusts | 12/10/2004 |
| 200450023 | 2632.01-00 | Time and Manner of Allocation | 12/10/2004 |
| 200450023 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450022 | 9100.22-00 | Other | 12/10/2004 |
| 200450021 | 9100.22-00 | Other | 12/10/2004 |
| 200450020 | 9100.22-00 | Other | 12/10/2004 |
| 200450019 | 9100.03-00 | Section 146; Volume Cap | 12/10/2004 |
| 200450019 | 146.07-00 | Carryforward of Allocation | 12/10/2004 |
| 200450018 | 351.13-00 | Investment Company Exception | 12/10/2004 |
| 200450017 | 1362.01-03 | Late Elections | 12/10/2004 |
| 200450016 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 12/10/2004 |
| 200450015 | 355.01-00 | Spin-Off | 12/10/2004 |
| 200450015 | 355.01-01 | Split-Off | 12/10/2004 |
| 200450014 | 9100.09-00 | Section 442; Accounting Periods | 12/10/2004 |
| 200450014 | 444.03-00 | Procedural Requirements for Making Election | 12/10/2004 |
| 200450013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2004 |
| 200450013 | 856.03-00 | Other Requirements | 12/10/2004 |
| 200450012 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/10/2004 |
| 200450011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/10/2004 |
