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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 24576 - 24600 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201411006 | 358.02-00 | Allocation of Basis | 03/14/2014 |
| 201411006 | 362.00-00 | Basis to Corporations | 03/14/2014 |
| 201411005 | 1362.01-03 | Late Elections | 03/14/2014 |
| 201411004 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 03/14/2014 |
| 201411004 | 7704.03-00 | Qualifying Income | 03/14/2014 |
| 201411003 | 7701.00-00 | Definitions | 03/14/2014 |
| 201411003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2014 |
| 201411003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/14/2014 |
| 201411002 | 332.00-00 | Complete Liquidation of Subsidiaries | 03/14/2014 |
| 201411002 | 368.03-00 | Stock for Property (Type "C") | 03/14/2014 |
| 201411002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/14/2014 |
| 201411002 | 368.06-00 | Change in Identity, etc. (Type "F") | 03/14/2014 |
| 201411002 | 355.01-00 | Spin-Off | 03/14/2014 |
| 201411002 | 355.01-01 | Split-Off | 03/14/2014 |
| 201411002 | 368.09-00 | Plan of Reorganization | 03/14/2014 |
| 201411002 | 368.09-01 | Several Steps | 03/14/2014 |
| 201411001 | 1295.02-02 | Retroactive Elections | 03/14/2014 |
| 201410044 | 501.03-30 | Organizational and Operational Tests | 03/07/2014 |
| 201410043 | 501.03-30 | Organizational and Operational Tests | 03/07/2014 |
| 201410042 | 408.03-00 | Rollover Contributions | 03/07/2014 |
| 201410041 | 408.03-00 | Rollover Contributions | 03/07/2014 |
| 201410040 | 408.03-00 | Rollover Contributions | 03/07/2014 |
| 201410039 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/07/2014 |
| 201410038 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 03/07/2014 |
| 201410037 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 03/07/2014 |
