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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 34826 - 34850 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 201032045 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/13/2010 |
| 201032045 | 501.07-00 | Social Clubs | 08/13/2010 |
| 201032045 | 501.07-02 | Distribution of Assets | 08/13/2010 |
| 201032044 | 507.00-00 | Termination of Private Foundation Status | 08/13/2010 |
| 201032044 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/13/2010 |
| 201032044 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/13/2010 |
| 201032044 | 4942.03-05 | Qualifying Distribution | 08/13/2010 |
| 201032043 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/13/2010 |
| 201032042 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/13/2010 |
