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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 14851 - 14875 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201802008 | 9100.22-00 | Other | 01/12/2018 |
| 201802007 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/12/2018 |
| 201802007 | 355.01-00 | Spin-Off | 01/12/2018 |
| 201802007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/12/2018 |
| 201802007 | 361.02-02 | Certain Transfers to Creditors | 01/12/2018 |
| 201802006 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 01/12/2018 |
| 201802006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802005 | 7701.00-00 | Definitions | 01/12/2018 |
| 201802005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/12/2018 |
| 201802004 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/12/2018 |
| 201802003 | 45C.00-00 | (Formerly Section 28) Clinical Testing Expenses for Certain Drugs | 01/12/2018 |
| 201802002 | 2642.00-00 | Inclusion Ratio | 01/12/2018 |
| 201802002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802001 | 2642.00-00 | Inclusion Ratio | 01/12/2018 |
| 201802001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/12/2018 |
| 201801015 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/05/2018 |
| 201801014 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/05/2018 |
| 201801014 | 501.36-00 | Business Activities | 01/05/2018 |
| 201801013 | 501.33-00 | Private v. Public Interest Served | 01/05/2018 |
| 201801013 | 501.35-00 | "Exclusively" Test | 01/05/2018 |
| 201801012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/05/2018 |
| 201801012 | 355.01-00 | Spin-Off | 01/05/2018 |
| 201801012 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/05/2018 |
