IRS Written Determinations
Instructions:
More Information:
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 http://www.irs.gov/pub/irs-wd/ folder. |
More about Written Determinations |
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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Number | UILC | Subject | Released |
---|---|---|---|
200916021 | 301.00-00 | Distributions of Property | 04/17/2009 |
200916021 | 305.03-00 | Distributions in Lieu of Money | 04/17/2009 |
200916020 | 1362.00-00 | Election by Small Business Corporation | 04/17/2009 |
200916020 | 1362.01-03 | Late Elections | 04/17/2009 |
200916019 | 1362.01-03 | Late Elections | 04/17/2009 |
200916019 | 1362.00-00 | Election by Small Business Corporation | 04/17/2009 |
200916018 | 1362.01-03 | Late Elections | 04/17/2009 |
200916017 | 355.01-00 | Spin-Off | 04/17/2009 |
200916017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/17/2009 |
200916017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/17/2009 |
200916017 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/17/2009 |
200916016 | 851.07-00 | Treatment of Certain Hedging Transactions | 04/17/2009 |
200916016 | 851.00-00 | Definition of Regulated Investment Company | 04/17/2009 |
200916015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
200916014 | 856.01-00 | Income Requirements | 04/17/2009 |
200916013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2009 |
200916012 | 162.36-02 | Covered Employees | 04/17/2009 |
200916011 | 7701.00-00 | Definitions | 04/17/2009 |
200916011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
200916010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
200916010 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/17/2009 |
200916010 | 1362.04-00 | Inadvertent Terminations | 04/17/2009 |
200916009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2009 |
200916009 | 7701.00-00 | Definitions | 04/17/2009 |
200916008 | 9100.22-00 | Other | 04/17/2009 |
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