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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 56301 - 56325 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200417019 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/23/2004 |
| 200417018 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417017 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/23/2004 |
| 200417017 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417016 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/23/2004 |
| 200417016 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/23/2004 |
| 200417015 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417014 | 2601.03-01 | Irrevocable Trusts | 04/23/2004 |
| 200417014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/23/2004 |
| 200417014 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2004 |
| 200417014 | 1361.00-00 | Definitions | 04/23/2004 |
| 200417013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/23/2004 |
| 200417012 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 04/23/2004 |
| 200417011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/2004 |
| 200417010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/2004 |
| 200417009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/2004 |
| 200417008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/2004 |
| 200417007 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/23/2004 |
| 200417006 | 355.01-01 | Split-Off | 04/23/2004 |
| 200417005 | 4121.00-00 | Imposition of Tax on Coal | 04/23/2004 |
| 200417004 | 165.08-00 | Wagering Losses | 04/23/2004 |
| 200417003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/23/2004 |
