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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 9951 - 9975 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202036002 | 7701.02-00 | Partnerships v. Associations | 09/04/2020 |
| 202036001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/04/2020 |
| 202036001 | 355.03-00 | Active Business | 09/04/2020 |
| 202036001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/04/2020 |
| 202036001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/04/2020 |
| 202036000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/04/2020 |
| 202035012 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 08/28/2020 |
| 202035012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/28/2020 |
| 202035012 | 1502.98-03 | Rules Upon Becoming a Member | 08/28/2020 |
| 202035011 | 61.00-00 | Gross Income v. Not Gross Income | 08/28/2020 |
| 202035011 | 61.09-00 | Compensation for Services | 08/28/2020 |
| 202035011 | 61.09-07 | Paid Other Than Cash | 08/28/2020 |
| 202035011 | 83.00-00 | Property Transferred in Connection With Performance of Services | 08/28/2020 |
| 202035010 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 08/28/2020 |
| 202035010 | 401.06-00 | Required Distributions | 08/28/2020 |
| 202035010 | 401.06-01 | In General | 08/28/2020 |
| 202035009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/28/2020 |
| 202035009 | 355.01-00 | Spin-Off | 08/28/2020 |
| 202035009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/28/2020 |
| 202035009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/28/2020 |
| 202035008 | 856.00-00 | Definition of Real Estate Investment Trust | 08/28/2020 |
| 202035007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2020 |
| 202035006 | 1382.02-00 | Patronage Dividends | 08/28/2020 |
| 202035006 | 1388.00-00 | Definitions; Special Rules | 08/28/2020 |
| 202035005 | 856.00-00 | Definition of Real Estate Investment Trust | 08/28/2020 |
