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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 47526 - 47550 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200708017 | 368.08-08 | Transfers to Controlled Corporations | 02/23/2007 |
| 200708016 | 355.01-00 | Spin-Off | 02/23/2007 |
| 200708016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/23/2007 |
| 200708015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/23/2007 |
| 200708015 | 355.01-00 | Spin-Off | 02/23/2007 |
| 200708015 | 355.05-00 | Control | 02/23/2007 |
| 200708015 | 355.05-01 | Distribution of Control | 02/23/2007 |
| 200708015 | 355.09-00 | Distributions Within a Consolidated Group | 02/23/2007 |
| 200708014 | 9100.09-00 | Section 442; Accounting Periods | 02/23/2007 |
| 200708013 | 9100.09-00 | Section 442; Accounting Periods | 02/23/2007 |
| 200708012 | 355.01-01 | Split-Off | 02/23/2007 |
| 200708012 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 02/23/2007 |
| 200708011 | 7701.00-00 | Definitions | 02/23/2007 |
| 200708011 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 02/23/2007 |
| 200708010 | 7701.00-00 | Definitions | 02/23/2007 |
| 200708010 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 02/23/2007 |
| 200708009 | 1502.75-00 | Filing Requirements | 02/23/2007 |
| 200708009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/23/2007 |
| 200708008 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/23/2007 |
| 200708007 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/23/2007 |
| 200708006 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2007 |
| 200708006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2007 |
| 200708005 | 29.00-00 | (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source | 02/23/2007 |
| 200708004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/23/2007 |
| 200708003 | 61.13-07 | Refund of Taxes or Duties | 02/23/2007 |
