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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 34701 - 34725 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201033021 | 355.01-02 | Split-Up | 08/20/2010 |
| 201033021 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2010 |
| 201033020 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/20/2010 |
| 201033020 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2010 |
| 201033019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2010 |
| 201033019 | 355.01-00 | Spin-Off | 08/20/2010 |
| 201033019 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/20/2010 |
| 201033019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/20/2010 |
| 201033018 | 332.01-00 | Nonrecognition of Gain or Loss | 08/20/2010 |
| 201033018 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/20/2010 |
| 201033018 | 1502.13-01 | Stock of Members | 08/20/2010 |
| 201033017 | 1362.01-03 | Late Elections | 08/20/2010 |
| 201033016 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/20/2010 |
| 201033016 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/20/2010 |
| 201033015 | 469.03-03 | Definition of Activity | 08/20/2010 |
| 201033015 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2010 |
| 201033014 | 59.00-00 | Other Definitions and Special Rules | 08/20/2010 |
| 201033013 | 301.00-00 | Distributions of Property | 08/20/2010 |
| 201033012 | 301.00-00 | Distributions of Property | 08/20/2010 |
| 201033011 | 301.00-00 | Distributions of Property | 08/20/2010 |
| 201033010 | 301.00-00 | Distributions of Property | 08/20/2010 |
| 201033009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/20/2010 |
| 201033009 | 1502.75-00 | Filing Requirements | 08/20/2010 |
| 201033008 | 162.36-01 | General Rules | 08/20/2010 |
| 201033007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/20/2010 |
