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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 38476 - 38500 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200942030 | 301.00-00 | Distributions of Property | 10/16/2009 |
| 200942029 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/16/2009 |
| 200942029 | 368.03-00 | Stock for Property (Type "C") | 10/16/2009 |
| 200942029 | 368.08-06 | Business Enterprise Continuity | 10/16/2009 |
| 200942029 | 368.13-00 | Transactions Involving Two or More Investment Companies | 10/16/2009 |
| 200942028 | 1362.00-00 | Election by Small Business Corporation | 10/16/2009 |
| 200942028 | 1362.04-00 | Inadvertent Terminations | 10/16/2009 |
| 200942027 | 1362.00-00 | Election by Small Business Corporation | 10/16/2009 |
| 200942027 | 1362.04-00 | Inadvertent Terminations | 10/16/2009 |
| 200942026 | 1362.04-00 | Inadvertent Terminations | 10/16/2009 |
| 200942025 | 1362.01-03 | Late Elections | 10/16/2009 |
| 200942024 | 7701.00-00 | Definitions | 10/16/2009 |
| 200942024 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2009 |
| 200942024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/16/2009 |
| 200942023 | 1362.01-03 | Late Elections | 10/16/2009 |
| 200942023 | 1362.04-00 | Inadvertent Terminations | 10/16/2009 |
| 200942022 | 1382.00-00 | Taxable Income of Cooperatives | 10/16/2009 |
| 200942022 | 199.06-00 | Agricultural and Horticultural Cooperatives | 10/16/2009 |
| 200942021 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 10/16/2009 |
| 200942020 | 1361.00-00 | Definitions | 10/16/2009 |
| 200942020 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/16/2009 |
| 200942020 | 1361.03-01 | Grantor Trusts | 10/16/2009 |
| 200942019 | 1362.04-00 | Inadvertent Terminations | 10/16/2009 |
| 200942018 | 7701.00-00 | Definitions | 10/16/2009 |
| 200942018 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2009 |
