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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 12476 - 12500 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201920009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/17/2019 |
| 201920009 | 355.01-00 | Spin-Off | 05/17/2019 |
| 201920009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/17/2019 |
| 201920009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/17/2019 |
| 201920008 | 355.01-01 | Split-Off | 05/17/2019 |
| 201920008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/17/2019 |
| 201920007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/17/2019 |
| 201920006 | 9100.04-00 | Section 168; MACRS | 05/17/2019 |
| 201920005 | 9100.10-01 | Accounting Methods | 05/17/2019 |
| 201920004 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 05/17/2019 |
| 201920004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2019 |
| 201920003 | 2041.12-00 | Effect of State Laws | 05/17/2019 |
| 201920003 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/17/2019 |
| 201920003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/17/2019 |
| 201920002 | 2041.12-00 | Effect of State Laws | 05/17/2019 |
| 201920002 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/17/2019 |
| 201920002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/17/2019 |
| 201920001 | 2041.12-00 | Effect of State Laws | 05/17/2019 |
| 201920001 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/17/2019 |
| 201920001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/17/2019 |
| 201920000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/17/2019 |
| 201919018 | 4945.04-04 | Grants to Individuals | 05/10/2019 |
| 201919017 | 4942.03-07 | Set-Asides | 05/10/2019 |
| 201919016 | 4945.04-04 | Grants to Individuals | 05/10/2019 |
| 201919015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/10/2019 |
