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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 34476 - 34500 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201039023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/01/2010 |
| 201039023 | 7701.00-00 | Definitions | 10/01/2010 |
| 201039022 | 4082.00-00 | Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) | 10/01/2010 |
| 201039021 | 856.00-00 | Definition of Real Estate Investment Trust | 10/01/2010 |
| 201039021 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/01/2010 |
| 201039020 | 468A.04-02 | Revised Schedules | 10/01/2010 |
| 201039019 | 368.06-00 | Change in Identity, etc. (Type "F") | 10/01/2010 |
| 201039018 | 1362.01-03 | Late Elections | 10/01/2010 |
| 201039017 | 301.00-00 | Distributions of Property | 10/01/2010 |
| 201039016 | 1362.00-00 | Election by Small Business Corporation | 10/01/2010 |
| 201039016 | 1362.01-03 | Late Elections | 10/01/2010 |
| 201039015 | 9100.22-00 | Other | 10/01/2010 |
| 201039014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/01/2010 |
| 201039014 | 355.01-01 | Split-Off | 10/01/2010 |
| 201039013 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/01/2010 |
| 201039013 | 382.07-00 | Ownership Change | 10/01/2010 |
| 201039013 | 382.07-05 | Segregation Rules | 10/01/2010 |
| 201039013 | 382.12-00 | Operating Rules | 10/01/2010 |
| 201039013 | 382.12-06 | Fluctuation in Value | 10/01/2010 |
| 201039012 | 468A.01-00 | In General | 10/01/2010 |
| 201039011 | 468A.01-00 | In General | 10/01/2010 |
| 201039010 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 10/01/2010 |
| 201039010 | 1361.00-00 | Definitions | 10/01/2010 |
| 201039010 | 1361.03-01 | Grantor Trusts | 10/01/2010 |
| 201039009 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax | 10/01/2010 |
