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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 25926 - 25950 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201337004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/13/2013 |
| 201337003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/13/2013 |
| 201337003 | 355.01-01 | Split-Off | 09/13/2013 |
| 201337003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/13/2013 |
| 201337002 | 1362.01-03 | Late Elections | 09/13/2013 |
| 201337001 | 1362.02-00 | Termination of Election | 09/13/2013 |
| 201336023 | 408.03-00 | Rollover Contributions | 09/06/2013 |
| 201336022 | 408.03-00 | Rollover Contributions | 09/06/2013 |
| 201336021 | 408.03-00 | Rollover Contributions | 09/06/2013 |
| 201336020 | 4958.00-00 | Excess Benefit Transaction | 09/06/2013 |
| 201336019 | 4942.00-00 | Taxes on Failure to Distribute Income | 09/06/2013 |
| 201336019 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2013 |
| 201336018 | 861.12-00 | Characterization Rules and Adjustments for Certain Assets (In General) | 09/06/2013 |
| 201336018 | 861.12-04 | Miscellaneous | 09/06/2013 |
| 201336018 | 163.13-00 | Disqualified Debt Instruments | 09/06/2013 |
| 201336018 | 1502.13-00 | Intercompany Transactions | 09/06/2013 |
| 201336017 | 565.00-00 | Consent Dividends | 09/06/2013 |
| 201336017 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2013 |
| 201336016 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 09/06/2013 |
| 201336016 | 7704.03-00 | Qualifying Income | 09/06/2013 |
| 201336015 | 468A.04-02 | Revised Schedules | 09/06/2013 |
| 201336014 | 9100.04-00 | Section 168; MACRS | 09/06/2013 |
| 201336013 | 9100.22-00 | Other | 09/06/2013 |
| 201336013 | 992.02-00 | Election | 09/06/2013 |
| 201336012 | 355.01-00 | Spin-Off | 09/06/2013 |
