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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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Afiche 70251 - 70275 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200022032 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/02/2000 |
| 200022032 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/02/2000 |
| 200022031 | 2519.00-00 | Disposition of Certain Life Estates | 06/02/2000 |
| 200022030 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/02/2000 |
| 200022029 | 1033.00-00 | Involuntary Conversion | 06/02/2000 |
| 200022028 | 103.02-00 | State and Local | 06/02/2000 |
| 200022028 | 115.03-00 | Essential Governmental Function | 06/02/2000 |
| 200022027 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2000 |
| 200022026 | 1362.01-03 | Late Elections | 06/02/2000 |
| 200022025 | 355.03-00 | Active Business | 06/02/2000 |
| 200022025 | 355.03-01 | Five-Year Requirement | 06/02/2000 |
| 200022025 | 83.01-00 | When Includible in Gross Income | 06/02/2000 |
| 200022025 | 162.07-29 | Deductible by Whom | 06/02/2000 |
| 200022024 | 1362.01-03 | Late Elections | 06/02/2000 |
| 200022023 | 1362.01-03 | Late Elections | 06/02/2000 |
| 200022022 | 1362.01-03 | Late Elections | 06/02/2000 |
| 200022021 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2000 |
| 200022020 | 302.03-00 | Complete Termination of Interest | 06/02/2000 |
| 200022020 | 302.03-02 | Determining Complete Termination | 06/02/2000 |
| 200022020 | 302.05-01 | Waiver of Family Attribution by Individual | 06/02/2000 |
| 200022020 | 302.05-03 | Disposition of Stock Acquired Within 10 Years from Related Party | 06/02/2000 |
| 200022019 | 115.00-00 | Income of States, Municipalities, etc. | 06/02/2000 |
| 200022018 | 832.05-00 | Premiums Earned | 06/02/2000 |
| 200022017 | 832.05-00 | Premiums Earned | 06/02/2000 |
| 200022016 | 708.00-00 | Continuation of Partnership | 06/02/2000 |
