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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Afiche 12076 - 12100 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201921002 | 337.10-00 | Section 332 Liquidations | 05/24/2019 |
| 201921002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/24/2019 |
| 201921002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/24/2019 |
| 201921001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/24/2019 |
| 201921001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2019 |
| 201921000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/24/2019 |
| 201920015 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920014 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920013 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920012 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920011 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 05/17/2019 |
| 201920011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2019 |
| 201920010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/17/2019 |
| 201920010 | 754.02-00 | Timeliness of Election | 05/17/2019 |
| 201920010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2019 |
| 201920010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/17/2019 |
| 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 |
