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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 35276 - 35300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201026012 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/02/2010 |
| 201026011 | 42.00-00 | Low-Income Housing Credit | 07/02/2010 |
| 201026011 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/02/2010 |
| 201026010 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/02/2010 |
| 201026010 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 07/02/2010 |
| 201026010 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/02/2010 |
| 201026009 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201026008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 07/02/2010 |
| 201026007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/02/2010 |
| 201026007 | 355.01-01 | Split-Off | 07/02/2010 |
| 201026007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/02/2010 |
| 201026007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/02/2010 |
| 201026006 | 1362.02-00 | Termination of Election | 07/02/2010 |
| 201026005 | 664.00-00 | Charitable Remainder Trusts | 07/02/2010 |
| 201026004 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201026003 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201026002 | 469.03-03 | Definition of Activity | 07/02/2010 |
| 201026002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2010 |
| 201026001 | 1362.01-03 | Late Elections | 07/02/2010 |
| 201025089 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/25/2010 |
| 201025088 | 408.03-00 | Rollover Contributions | 06/25/2010 |
| 201025087 | 412.00-00 | Minimum Funding Standards | 06/25/2010 |
| 201025086 | 412.00-00 | Minimum Funding Standards | 06/25/2010 |
| 201025085 | 412.00-00 | Minimum Funding Standards | 06/25/2010 |
| 201025084 | 408.03-00 | Rollover Contributions | 06/25/2010 |
