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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 46076 - 46100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200731017 | 7701.00-00 | Definitions | 08/03/2007 |
| 200731017 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/03/2007 |
| 200731017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/03/2007 |
| 200731016 | 1362.01-03 | Late Elections | 08/03/2007 |
| 200731015 | 7701.00-00 | Definitions | 08/03/2007 |
| 200731015 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/03/2007 |
| 200731015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/03/2007 |
| 200731014 | 9100.04-00 | Section 168; MACRS | 08/03/2007 |
| 200731013 | 355.01-00 | Spin-Off | 08/03/2007 |
| 200731013 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/03/2007 |
| 200731013 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 08/03/2007 |
| 200731013 | 368.01-02 | Using Stock of Corporation Controlling Merged Corporation | 08/03/2007 |
| 200731013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/03/2007 |
| 200731013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/03/2007 |
| 200731012 | 468A.01-00 | In General | 08/03/2007 |
| 200731011 | 468A.01-00 | In General | 08/03/2007 |
| 200731010 | 468A.01-00 | In General | 08/03/2007 |
| 200731009 | 468A.01-00 | In General | 08/03/2007 |
| 200731008 | 468A.01-00 | In General | 08/03/2007 |
| 200731007 | 468A.01-00 | In General | 08/03/2007 |
| 200731006 | 9100.22-00 | Other | 08/03/2007 |
| 200731006 | 1503.04-04 | Dual Resident Corporation | 08/03/2007 |
| 200731005 | 2632.01-00 | Time and Manner of Allocation | 08/03/2007 |
| 200731005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/03/2007 |
| 200731004 | 2632.01-00 | Time and Manner of Allocation | 08/03/2007 |
