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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 17226 - 17250 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201652004 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 12/23/2016 |
| 201652004 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/23/2016 |
| 201652003 | 1362.04-00 | Inadvertent Terminations | 12/23/2016 |
| 201652002 | 2702.01-01 | Not a Qualified Interest | 12/23/2016 |
| 201652002 | 2702.03-00 | Definition of Qualified Interests | 12/23/2016 |
| 201652001 | 115.00-00 | Income of States, Municipalities, etc. | 12/23/2016 |
| 201652000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/23/2016 |
| 201651017 | 4945.04-04 | Grants to Individuals | 12/16/2016 |
| 201651016 | 501.33-00 | Private v. Public Interest Served | 12/16/2016 |
| 201651015 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 12/16/2016 |
| 201651015 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 12/16/2016 |
| 201651015 | 367.03-13 | Treatment of Subsequent Disposition of Stock of Transferee | 12/16/2016 |
| 201651015 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 12/16/2016 |
| 201651014 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/16/2016 |
| 201651014 | 446.11-04 | Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) | 12/16/2016 |
| 201651013 | 661.01-00 | Amounts Paid, Credited, or Required to Be Distributed | 12/16/2016 |
| 201651012 | 61.00-00 | Gross Income v. Not Gross Income | 12/16/2016 |
| 201651012 | 817.00-00 | Treatment of Variable Contracts | 12/16/2016 |
| 201651011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/16/2016 |
| 201651011 | 9100.22-00 | Other | 12/16/2016 |
| 201651010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/16/2016 |
| 201651010 | 355.01-00 | Spin-Off | 12/16/2016 |
| 201651010 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/16/2016 |
| 201651009 | 7701.00-00 | Definitions | 12/16/2016 |
| 201651009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/16/2016 |
