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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 48151 - 48175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200652026 | 304.00-00 | Redemption Through Use of Related Corporations | 12/29/2006 |
| 200652025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2006 |
| 200652017 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 12/29/2006 |
| 200652016 | 1362.01-03 | Late Elections | 12/29/2006 |
| 200652016 | 7701.00-00 | Definitions | 12/29/2006 |
| 200652016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2006 |
| 200652015 | 42.00-00 | Low-Income Housing Credit | 12/29/2006 |
| 200652014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2006 |
| 200652013 | 851.07-00 | Treatment of Certain Hedging Transactions | 12/29/2006 |
| 200652013 | 851.00-00 | Definition of Regulated Investment Company | 12/29/2006 |
| 200652012 | 1362.04-00 | Inadvertent Terminations | 12/29/2006 |
| 200652011 | 1362.01-03 | Late Elections | 12/29/2006 |
| 200652010 | 468A.04-02 | Revised Schedules | 12/29/2006 |
| 200652009 | 1362.04-00 | Inadvertent Terminations | 12/29/2006 |
| 200652008 | 468A.04-02 | Revised Schedules | 12/29/2006 |
| 200652007 | 468A.04-00 | Ruling Amount | 12/29/2006 |
| 200652006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 12/29/2006 |
