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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 23951 - 23975 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201426011 | 1362.00-00 | Election by Small Business Corporation | 06/27/2014 |
| 201426011 | 1362.04-00 | Inadvertent Terminations | 06/27/2014 |
| 201426010 | 1362.02-03 | Passive Investment Income | 06/27/2014 |
| 201426010 | 1362.04-00 | Inadvertent Terminations | 06/27/2014 |
| 201426009 | 1362.04-00 | Inadvertent Terminations | 06/27/2014 |
| 201426008 | 1248.00-00 | Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | 06/27/2014 |
| 201426008 | 355.01-00 | Spin-Off | 06/27/2014 |
| 201426008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/27/2014 |
| 201426007 | 355.01-01 | Split-Off | 06/27/2014 |
| 201426007 | 355.03-00 | Active Business | 06/27/2014 |
| 201426007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/27/2014 |
| 201426006 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/27/2014 |
| 201426006 | 664.00-00 | Charitable Remainder Trusts | 06/27/2014 |
| 201426005 | 101.01-02 | Transfer for Consideration | 06/27/2014 |
| 201426004 | 1361.00-00 | Definitions | 06/27/2014 |
| 201426004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/27/2014 |
| 201426004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/27/2014 |
| 201426004 | 355.01-00 | Spin-Off | 06/27/2014 |
| 201426004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/27/2014 |
| 201426004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/27/2014 |
| 201426003 | 7701.00-00 | Definitions | 06/27/2014 |
| 201426003 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/27/2014 |
| 201426003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/27/2014 |
| 201426002 | 6041.00-00 | Information at Source | 06/27/2014 |
| 201426002 | 6049.00-00 | Returns Regarding Payments of Interest | 06/27/2014 |
