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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 43351 - 43375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200831012 | 382.12-16 | Controlled Groups | 08/01/2008 |
| 200831011 | 1502.75-00 | Filing Requirements | 08/01/2008 |
| 200831010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/01/2008 |
| 200831010 | 7701.00-00 | Definitions | 08/01/2008 |
| 200831009 | 7701.00-00 | Definitions | 08/01/2008 |
| 200831009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/01/2008 |
| 200831008 | 897.00-00 | Disposition of Investment in United States Real Property | 08/01/2008 |
| 200831008 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 08/01/2008 |
| 200831008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831008 | 9100.22-00 | Other | 08/01/2008 |
| 200831007 | 897.00-00 | Disposition of Investment in United States Real Property | 08/01/2008 |
| 200831007 | 1445.02-08 | Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) | 08/01/2008 |
| 200831007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831007 | 9100.22-00 | Other | 08/01/2008 |
| 200831006 | 355.01-00 | Spin-Off | 08/01/2008 |
| 200831006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/01/2008 |
| 200831005 | 7701.00-00 | Definitions | 08/01/2008 |
| 200831005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/01/2008 |
| 200831004 | 7701.00-00 | Definitions | 08/01/2008 |
| 200831004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/01/2008 |
| 200831003 | 1362.04-00 | Inadvertent Terminations | 08/01/2008 |
| 200831002 | 664.03-02 | Charitable Remainder Unitrust | 08/01/2008 |
| 200831001 | 1362.01-03 | Late Elections | 08/01/2008 |
