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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 34726 - 34750 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201033007 | 355.01-00 | Spin-Off | 08/20/2010 |
| 201033007 | 368.06-00 | Change in Identity, etc. (Type "F") | 08/20/2010 |
| 201033006 | 1362.01-03 | Late Elections | 08/20/2010 |
| 201033005 | 355.01-00 | Spin-Off | 08/20/2010 |
| 201033005 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/20/2010 |
| 201033005 | 368.03-00 | Stock for Property (Type "C") | 08/20/2010 |
| 201033005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/20/2010 |
| 201033004 | 7701.00-00 | Definitions | 08/20/2010 |
| 201033004 | 1362.01-03 | Late Elections | 08/20/2010 |
| 201033004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2010 |
| 201033003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/20/2010 |
| 201033002 | 9100.04-00 | Section 168; MACRS | 08/20/2010 |
| 201033001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/20/2010 |
| 201033001 | 355.01-00 | Spin-Off | 08/20/2010 |
| 201033001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/20/2010 |
| 201033001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/20/2010 |
| 201033001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/20/2010 |
| 201032053 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032052 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032051 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032050 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032049 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032048 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032047 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/13/2010 |
| 201032046 | 501.07-00 | Social Clubs | 08/13/2010 |
