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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 67226 - 67250 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200107016 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/16/2001 |
| 200107016 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/16/2001 |
| 200107016 | 355.01-00 | Spin-Off | 02/16/2001 |
| 200107015 | 2652.01-00 | Transferor Defined | 02/16/2001 |
| 200107015 | 2642.05-00 | Special Rule For Charitable Lead Annuity Trusts | 02/16/2001 |
| 200107014 | 1362.01-03 | Late Elections | 02/16/2001 |
| 200107013 | 1362.01-03 | Late Elections | 02/16/2001 |
| 200107012 | 404.11-00 | Year of Deduction | 02/16/2001 |
| 200107011 | 468A.04-02 | Revised Schedules | 02/16/2001 |
| 200107011 | 468A.03-04 | Formulas or Other Methods | 02/16/2001 |
| 200107010 | 1362.01-03 | Late Elections | 02/16/2001 |
| 200107009 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/16/2001 |
| 200107009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2001 |
| 200107008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/16/2001 |
| 200107007 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/16/2001 |
| 200107007 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 02/16/2001 |
| 200107007 | 1012.06-00 | Liabilities Assumed as Purchase Price | 02/16/2001 |
| 200107007 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 02/16/2001 |
| 200107006 | 9100.09-00 | Section 442; Accounting Periods | 02/16/2001 |
| 200107005 | 468A.04-02 | Revised Schedules | 02/16/2001 |
| 200107004 | 9100.09-00 | Section 442; Accounting Periods | 02/16/2001 |
| 200107003 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/16/2001 |
| 200107002 | 338.01-02 | Time in which Election must be made | 02/16/2001 |
| 200107002 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/16/2001 |
| 200107001 | 338.01-02 | Time in which Election must be made | 02/16/2001 |
