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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 33126 - 33150 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201106006 | 851.02-00 | Gross Income Requirement | 02/11/2011 |
| 201106005 | 1362.04-00 | Inadvertent Terminations | 02/11/2011 |
| 201106004 | 301.00-00 | Distributions of Property | 02/11/2011 |
| 201106004 | 304.01-01 | Section 304 v. Section 351 | 02/11/2011 |
| 201106004 | 351.01-00 | Control v. No Control by Transferor | 02/11/2011 |
| 201106004 | 351.12-00 | Section 351 v. Section 304 (See Also 0304.01-01) | 02/11/2011 |
| 201106004 | 355.01-00 | Spin-Off | 02/11/2011 |
| 201106004 | 355.03-00 | Active Business | 02/11/2011 |
| 201106003 | 1297.00-00 | Special Rules | 02/11/2011 |
| 201106003 | 957.00-00 | Controlled Foreign Corporations; United States Persons | 02/11/2011 |
| 201106002 | 1362.01-03 | Late Elections | 02/11/2011 |
| 201106002 | 1362.02-00 | Termination of Election | 02/11/2011 |
| 201106002 | 1362.02-02 | Ceases to be Small Business Corporation | 02/11/2011 |
| 201106002 | 1362.04-00 | Inadvertent Terminations | 02/11/2011 |
| 201106001 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 02/11/2011 |
| 201105053 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 02/04/2011 |
| 201105052 | 4942.03-07 | Set-Asides | 02/04/2011 |
| 201105051 | 4942.03-07 | Set-Asides | 02/04/2011 |
| 201105050 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/04/2011 |
| 201105049 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/04/2011 |
| 201105048 | 501.06-01 | Performance of Particular Services for Members | 02/04/2011 |
| 201105047 | 501.12-02 | Mutual or Cooperative Telephone Companies | 02/04/2011 |
| 201105046 | 408.03-00 | Rollover Contributions | 02/04/2011 |
| 201105045 | 408.03-00 | Rollover Contributions | 02/04/2011 |
| 201105044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/04/2011 |
