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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 35026 - 35050 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201030023 | 9100.10-01 | Accounting Methods | 07/30/2010 |
| 201030022 | 1362.00-00 | Election by Small Business Corporation | 07/30/2010 |
| 201030022 | 1362.01-03 | Late Elections | 07/30/2010 |
| 201030021 | 1362.04-00 | Inadvertent Terminations | 07/30/2010 |
| 201030020 | 1031.05-00 | Deferred Exchanges | 07/30/2010 |
| 201030020 | 1031.06-00 | Multi-Party Exchanges | 07/30/2010 |
| 201030019 | 1362.01-03 | Late Elections | 07/30/2010 |
| 201030018 | 1362.01-01 | Shareholder Consent | 07/30/2010 |
| 201030017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/30/2010 |
| 201030017 | 355.01-02 | Split-Up | 07/30/2010 |
| 201030016 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/30/2010 |
| 201030015 | 664.03-02 | Charitable Remainder Unitrust | 07/30/2010 |
| 201030015 | 664.03-00 | Definitions | 07/30/2010 |
| 201030015 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/30/2010 |
| 201030014 | 831.03-00 | Whether Company Qualifies as Insurance Company | 07/30/2010 |
| 201030013 | 355.01-01 | Split-Off | 07/30/2010 |
| 201030013 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/30/2010 |
| 201030012 | 355.01-01 | Split-Off | 07/30/2010 |
| 201030012 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/30/2010 |
| 201030011 | 355.01-01 | Split-Off | 07/30/2010 |
| 201030011 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/30/2010 |
| 201030010 | 355.01-01 | Split-Off | 07/30/2010 |
| 201030010 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/30/2010 |
| 201030009 | 355.01-01 | Split-Off | 07/30/2010 |
| 201030009 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/30/2010 |
