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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 41351 - 41375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200906030 | 1362.04-00 | Inadvertent Terminations | 02/06/2009 |
| 200906029 | 1361.00-00 | Definitions | 02/06/2009 |
| 200906028 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/06/2009 |
| 200906028 | 355.01-01 | Split-Off | 02/06/2009 |
| 200906028 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2009 |
| 200906027 | 1362.04-00 | Inadvertent Terminations | 02/06/2009 |
| 200906026 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/06/2009 |
| 200906026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2009 |
| 200906026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/06/2009 |
| 200906025 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/06/2009 |
| 200906023 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/06/2009 |
| 200906023 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2009 |
| 200906022 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906021 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906020 | 1362.01-03 | Late Elections | 02/06/2009 |
| 200906019 | 1362.04-00 | Inadvertent Terminations | 02/06/2009 |
| 200906019 | 1362.02-03 | Passive Investment Income | 02/06/2009 |
| 200906019 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 02/06/2009 |
| 200906018 | 7701.00-00 | Definitions | 02/06/2009 |
| 200906018 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2009 |
| 200906018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/06/2009 |
| 200906017 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/06/2009 |
| 200906017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2009 |
| 200906016 | 1362.01-03 | Late Elections | 02/06/2009 |
