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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 70426 - 70450 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200020052 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/19/2000 |
| 200020051 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/19/2000 |
| 200020051 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2000 |
| 200020050 | 9114.03-13 | Germany | 05/19/2000 |
| 200020050 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/19/2000 |
| 200020049 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/19/2000 |
| 200020048 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/19/2000 |
| 200020048 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 05/19/2000 |
| 200020048 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 05/19/2000 |
| 200020048 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/19/2000 |
| 200020048 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/19/2000 |
| 200020047 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/19/2000 |
| 200020046 | 61.00-00 | Gross Income v. Not Gross Income | 05/19/2000 |
| 200020046 | 61.03-00 | Loan or Mortgage v. Sale | 05/19/2000 |
| 200020046 | 61.43-00 | Form v. Substance | 05/19/2000 |
| 200020046 | 451.01-00 | Annual Theory | 05/19/2000 |
| 200020045 | 61.00-00 | Gross Income v. Not Gross Income | 05/19/2000 |
| 200020045 | 61.03-00 | Loan or Mortgage v. Sale | 05/19/2000 |
| 200020045 | 61.43-00 | Form v. Substance | 05/19/2000 |
| 200020045 | 451.01-00 | Annual Theory | 05/19/2000 |
| 200020044 | 338.05-00 | Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group | 05/19/2000 |
| 200020044 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/19/2000 |
| 200020043 | 61.00-00 | Gross Income v. Not Gross Income | 05/19/2000 |
| 200020043 | 61.03-00 | Loan or Mortgage v. Sale | 05/19/2000 |
| 200020043 | 61.43-00 | Form v. Substance | 05/19/2000 |
