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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 53776 - 53800 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200510026 | 2642.00-00 | Inclusion Ratio | 03/11/2005 |
| 200510026 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2005 |
| 200510025 | 1362.01-03 | Late Elections | 03/11/2005 |
| 200510024 | 1362.04-00 | Inadvertent Terminations | 03/11/2005 |
| 200510023 | 1362.02-00 | Termination of Election | 03/11/2005 |
| 200510022 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/11/2005 |
| 200510022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/11/2005 |
| 200510021 | 877.00-00 | Expatriation to Avoid Tax | 03/11/2005 |
| 200510020 | 1362.04-00 | Inadvertent Terminations | 03/11/2005 |
| 200510020 | 1361.03-02 | Qualified Subchapter S Trusts | 03/11/2005 |
| 200510020 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 03/11/2005 |
| 200510019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/11/2005 |
| 200510018 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2005 |
| 200510018 | 2642.00-00 | Inclusion Ratio | 03/11/2005 |
| 200510017 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/11/2005 |
| 200510016 | 115.00-00 | Income of States, Municipalities, etc. | 03/11/2005 |
| 200510016 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/11/2005 |
| 200510015 | 1362.04-00 | Inadvertent Terminations | 03/11/2005 |
| 200510014 | 1362.01-03 | Late Elections | 03/11/2005 |
| 200510013 | 7701.00-00 | Definitions | 03/11/2005 |
| 200510013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2005 |
| 200510012 | 368.06-00 | Change in Identity, etc. (Type "F") | 03/11/2005 |
| 200510011 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 03/11/2005 |
| 200510011 | 1361.01-04 | More than One Class of Stock | 03/11/2005 |
| 200510010 | 9100.04-00 | Section 168; MACRS | 03/11/2005 |
