)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 34876 - 34900 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201032022 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/2010 |
| 201032021 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/13/2010 |
| 201032021 | 2663.00-00 | Regulations | 08/13/2010 |
| 201032021 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032021 | 6039.00-00 | Information Required in Connection With Certain Options | 08/13/2010 |
| 201032020 | 1362.04-00 | Inadvertent Terminations | 08/13/2010 |
| 201032020 | 1362.02-02 | Ceases to be Small Business Corporation | 08/13/2010 |
| 201032020 | 1362.02-00 | Termination of Election | 08/13/2010 |
| 201032020 | 1362.01-03 | Late Elections | 08/13/2010 |
| 201032019 | 7701.00-00 | Definitions | 08/13/2010 |
| 201032019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2010 |
| 201032018 | 1362.04-00 | Inadvertent Terminations | 08/13/2010 |
| 201032017 | 355.01-00 | Spin-Off | 08/13/2010 |
| 201032017 | 355.01-01 | Split-Off | 08/13/2010 |
| 201032017 | 355.09-00 | Distributions Within a Consolidated Group | 08/13/2010 |
| 201032017 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/13/2010 |
| 201032017 | 361.01-00 | Exchanges Not Solely in Kind | 08/13/2010 |
| 201032017 | 361.02-00 | Distributions | 08/13/2010 |
| 201032017 | 361.02-02 | Certain Transfers to Creditors | 08/13/2010 |
| 201032016 | 897.00-00 | Disposition of Investment in United States Real Property | 08/13/2010 |
| 201032016 | 897.04-00 | Election by Foreign Corporation to be Treated As a Domestic Corporation | 08/13/2010 |
| 201032016 | 897.06-00 | Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation | 08/13/2010 |
| 201032016 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 08/13/2010 |
| 201032016 | 1445.00-00 | Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | 08/13/2010 |
| 201032016 | 1445.02-00 | Exceptions to Duty to Withhold | 08/13/2010 |
