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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 46026 - 46050 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200732010 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/10/2007 |
| 200732009 | 7701.00-00 | Definitions | 08/10/2007 |
| 200732009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/10/2007 |
| 200732008 | 1362.02-03 | Passive Investment Income | 08/10/2007 |
| 200732007 | 9100.04-00 | Section 168; MACRS | 08/10/2007 |
| 200732006 | 9100.04-00 | Section 168; MACRS | 08/10/2007 |
| 200732005 | 9100.04-00 | Section 168; MACRS | 08/10/2007 |
| 200732004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/10/2007 |
| 200732003 | 9100.22-00 | Other | 08/10/2007 |
| 200732002 | 355.01-00 | Spin-Off | 08/10/2007 |
| 200732002 | 332.01-00 | Nonrecognition of Gain or Loss | 08/10/2007 |
| 200732002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/10/2007 |
| 200732002 | 368.12-00 | Liquidation v. Reorganization | 08/10/2007 |
| 200732001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/10/2007 |
| 200732001 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/10/2007 |
| 200732001 | 368.05-00 | Recapitalization (Type "E") | 08/10/2007 |
| 200731035 | 509.02-02 | Supporting Organizations | 08/03/2007 |
| 200731035 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/03/2007 |
| 200731034 | 509.02-02 | Supporting Organizations | 08/03/2007 |
| 200731034 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/03/2007 |
| 200731033 | 3231.01-00 | Employers v. Not Employers | 08/03/2007 |
| 200731032 | 3231.01-00 | Employers v. Not Employers | 08/03/2007 |
| 200731031 | 3231.01-00 | Employers v. Not Employers | 08/03/2007 |
| 200731030 | 3231.01-00 | Employers v. Not Employers | 08/03/2007 |
| 200731029 | 475.02-01 | Securities Held for Investment | 08/03/2007 |
