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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 32826 - 32850 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201113018 | 851.00-00 | Definition of Regulated Investment Company | 04/01/2011 |
| 201113018 | 7704.03-00 | Qualifying Income | 04/01/2011 |
| 201113017 | 1362.04-00 | Inadvertent Terminations | 04/01/2011 |
| 201113016 | 337.16-00 | Loss Disallowance | 04/01/2011 |
| 201113016 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/01/2011 |
| 201113015 | 851.02-00 | Gross Income Requirement | 04/01/2011 |
| 201113014 | 1502.75-00 | Filing Requirements | 04/01/2011 |
| 201113013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113013 | 7701.00-00 | Definitions | 04/01/2011 |
| 201113012 | 7701.00-00 | Definitions | 04/01/2011 |
| 201113012 | 7701.03-00 | Association v. Trust | 04/01/2011 |
| 201113012 | 7701.03-06 | Liquidating Trusts | 04/01/2011 |
| 201113011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/01/2011 |
| 201113004 | 1362.04-00 | Inadvertent Terminations | 04/01/2011 |
| 201113003 | 355.01-02 | Split-Up | 04/01/2011 |
| 201113003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/01/2011 |
| 201113002 | 856.02-00 | Investment Requirements | 04/01/2011 |
| 201113002 | 856.01-00 | Income Requirements | 04/01/2011 |
| 201113001 | 6601.10-00 | Request for Interest Netting | 04/01/2011 |
