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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 41326 - 41350 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200906045 | 4081.00-00 | Gasoline and Diesel Fuels | 02/06/2009 |
| 200906044 | 9300.99-04 | Supporting Organizations | 02/06/2009 |
| 200906043 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 02/06/2009 |
| 200906042 | 6511.02-00 | Payment Date | 02/06/2009 |
| 200906042 | 6511.01-01 | Return Filed | 02/06/2009 |
| 200906041 | 9100.09-00 | Section 442; Accounting Periods | 02/06/2009 |
| 200906040 | 301.00-00 | Distributions of Property | 02/06/2009 |
| 200906040 | 301.01-00 | Dividend in Property | 02/06/2009 |
| 200906040 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 02/06/2009 |
| 200906040 | 305.01-00 | Stock Dividends | 02/06/2009 |
| 200906039 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906038 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906037 | 1362.04-00 | Inadvertent Terminations | 02/06/2009 |
| 200906037 | 1361.03-02 | Qualified Subchapter S Trusts | 02/06/2009 |
| 200906036 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/06/2009 |
| 200906035 | 1361.03-03 | Electing Small Business Trusts | 02/06/2009 |
| 200906034 | 338.01-02 | Time in which Election must be made | 02/06/2009 |
| 200906034 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/06/2009 |
| 200906033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2009 |
| 200906033 | 355.01-01 | Split-Off | 02/06/2009 |
| 200906032 | 355.01-01 | Split-Off | 02/06/2009 |
| 200906032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2009 |
| 200906032 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/06/2009 |
| 200906031 | 7701.00-00 | Definitions | 02/06/2009 |
| 200906031 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/06/2009 |
