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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 29776 - 29800 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201216033 | 6511.09-00 | Timeliness of Claim | 04/20/2012 |
| 201216032 | 1362.04-00 | Inadvertent Terminations | 04/20/2012 |
| 201216031 | 856.00-00 | Definition of Real Estate Investment Trust | 04/20/2012 |
| 201216031 | 562.03-00 | Preferential Dividends | 04/20/2012 |
| 201216030 | 1362.01-03 | Late Elections | 04/20/2012 |
| 201216029 | 168.18-00 | Recovery Period | 04/20/2012 |
| 201216029 | 168.20-00 | Classification of Property | 04/20/2012 |
| 201216028 | 1362.01-03 | Late Elections | 04/20/2012 |
| 201216027 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/20/2012 |
| 201216027 | 355.01-00 | Spin-Off | 04/20/2012 |
| 201216027 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/20/2012 |
| 201216027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/20/2012 |
| 201216027 | 1361.00-00 | Definitions | 04/20/2012 |
| 201216027 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/20/2012 |
| 201216027 | 1362.00-00 | Election by Small Business Corporation | 04/20/2012 |
| 201216027 | 1368.00-00 | Distributions | 04/20/2012 |
| 201216027 | 1368.01-00 | Accumulated Adjustments Account | 04/20/2012 |
| 201216026 | 338.02-00 | Qualified Stock Purchase | 04/20/2012 |
| 201216025 | 1361.03-01 | Grantor Trusts | 04/20/2012 |
| 201216025 | 1362.04-00 | Inadvertent Terminations | 04/20/2012 |
| 201216024 | 7701.00-00 | Definitions | 04/20/2012 |
| 201216024 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/20/2012 |
| 201216024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/20/2012 |
| 201216023 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/20/2012 |
| 201216023 | 355.01-00 | Spin-Off | 04/20/2012 |
