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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 41226 - 41250 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200908010 | 1362.01-03 | Late Elections | 02/20/2009 |
| 200908010 | 7701.00-00 | Definitions | 02/20/2009 |
| 200908010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2009 |
| 200908009 | 1362.04-00 | Inadvertent Terminations | 02/20/2009 |
| 200908008 | 1362.04-00 | Inadvertent Terminations | 02/20/2009 |
| 200908008 | 1361.03-03 | Electing Small Business Trusts | 02/20/2009 |
| 200908008 | 1362.01-01 | Shareholder Consent | 02/20/2009 |
| 200908007 | 1362.01-03 | Late Elections | 02/20/2009 |
| 200908007 | 1362.04-00 | Inadvertent Terminations | 02/20/2009 |
| 200908006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/20/2009 |
| 200908005 | 1031.05-00 | Deferred Exchanges | 02/20/2009 |
| 200908004 | 7701.00-00 | Definitions | 02/20/2009 |
| 200908004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/20/2009 |
| 200908003 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/20/2009 |
| 200908002 | 2642.00-00 | Inclusion Ratio | 02/20/2009 |
| 200908002 | 2632.03-00 | Allocation of Unused GST Exemption | 02/20/2009 |
| 200908002 | 2652.01-02 | Special Election for QTIP | 02/20/2009 |
| 200908002 | 2654.03-00 | Separate Shares | 02/20/2009 |
| 200908002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2009 |
| 200908001 | 336.03-02 | Disqualified Property | 02/20/2009 |
| 200907049 | 408.03-00 | Rollover Contributions | 02/12/2009 |
| 200907048 | 408.03-00 | Rollover Contributions | 02/12/2009 |
| 200907047 | 408.03-00 | Rollover Contributions | 02/12/2009 |
| 200907046 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/12/2009 |
| 200907045 | 4945.04-04 | Grants to Individuals | 02/12/2009 |
