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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 69451 - 69475 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200031053 | 4946.01-00 | Disqualified Person | 08/04/2000 |
| 200031052 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 08/04/2000 |
| 200031051 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/04/2000 |
| 200031051 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/04/2000 |
| 200031050 | 355.01-01 | Split-Off | 08/04/2000 |
| 200031050 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/04/2000 |
| 200031049 | 704.01-02 | Economic Effect | 08/04/2000 |
| 200031049 | 851.00-00 | Definition of Regulated Investment Company | 08/04/2000 |
| 200031049 | 7704.01-00 | Meaning of | 08/04/2000 |
| 200031048 | 1362.01-03 | Late Elections | 08/04/2000 |
| 200031047 | 1362.02-03 | Passive Investment Income | 08/04/2000 |
| 200031046 | 1362.04-00 | Inadvertent Terminations | 08/04/2000 |
| 200031045 | 115.00-00 | Income of States, Municipalities, etc. | 08/04/2000 |
| 200031045 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 08/04/2000 |
| 200031044 | 1362.00-00 | Election by Small Business Corporation | 08/04/2000 |
| 200031043 | 1362.00-00 | Election by Small Business Corporation | 08/04/2000 |
| 200031042 | 368.03-00 | Stock for Property (Type "C") | 08/04/2000 |
| 200031042 | 368.13-00 | Transactions Involving Two or More Investment Companies | 08/04/2000 |
| 200031041 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/04/2000 |
| 200031041 | 1015.03-01 | Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust | 08/04/2000 |
| 200031041 | 1223.00-00 | Holding Period of Capital Assets | 08/04/2000 |
| 200031041 | 2001.01-00 | Determination of Amount of Taxable Estate | 08/04/2000 |
| 200031041 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/04/2000 |
| 200031041 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031040 | 368.03-00 | Stock for Property (Type "C") | 08/04/2000 |
