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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 69301 - 69325 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200033034 | 355.01-01 | Split-Off | 08/18/2000 |
| 200033033 | 7701.00-00 | Definitions | 08/18/2000 |
| 200033033 | 708.01-00 | Termination | 08/18/2000 |
| 200033033 | 42.10-00 | Recapture of Credit | 08/18/2000 |
| 200033032 | 7701.00-00 | Definitions | 08/18/2000 |
| 200033032 | 708.01-00 | Termination | 08/18/2000 |
| 200033032 | 42.10-00 | Recapture of Credit | 08/18/2000 |
| 200033031 | 332.00-00 | Complete Liquidation of Subsidiaries | 08/18/2000 |
| 200033031 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/18/2000 |
| 200033031 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/18/2000 |
| 200033031 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/18/2000 |
| 200033030 | 708.01-00 | Termination | 08/18/2000 |
| 200033030 | 42.10-00 | Recapture of Credit | 08/18/2000 |
| 200033029 | 355.01-00 | Spin-Off | 08/18/2000 |
| 200033029 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/18/2000 |
| 200033028 | 1362.01-03 | Late Elections | 08/18/2000 |
| 200033027 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033027 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033026 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033026 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033025 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033025 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033024 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
| 200033024 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/18/2000 |
| 200033023 | 338.01-02 | Time in which Election must be made | 08/18/2000 |
