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 69476 - 69500 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200031040 | 368.13-00 | Transactions Involving Two or More Investment Companies | 08/04/2000 |
| 200031039 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/04/2000 |
| 200031039 | 367.00-00 | Foreign Corporations | 08/04/2000 |
| 200031038 | 1362.02-03 | Passive Investment Income | 08/04/2000 |
| 200031038 | 1361.03-02 | Qualified Subchapter S Trusts | 08/04/2000 |
| 200031037 | 1362.01-03 | Late Elections | 08/04/2000 |
| 200031036 | 877.07-00 | Ruling Submission by Expatriating Citizen | 08/04/2000 |
| 200031035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/04/2000 |
| 200031034 | 2055.12-05 | Unitrusts | 08/04/2000 |
| 200031034 | 664.03-02 | Charitable Remainder Unitrust | 08/04/2000 |
| 200031034 | 4941.04-00 | Definition of Self-Dealing | 08/04/2000 |
| 200031033 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 08/04/2000 |
| 200031033 | 446.04-00 | Change of Methods (Permissible v. Not Permissible) | 08/04/2000 |
| 200031033 | 451.07-00 | Litigation | 08/04/2000 |
| 200031032 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 08/04/2000 |
| 200031031 | 451.14-00 | Constructive Receipt | 08/04/2000 |
| 200031030 | 09.26.00-00 | BANKRUPTCY CODE CASES: Liens | 08/04/2000 |
| 200031030 | 9999.98-00 | Not Able to Identify Under Present List | 08/04/2000 |
| 200031029 | 1362.01-03 | Late Elections | 08/04/2000 |
| 200031028 | 83.08-00 | Deduction by Employer | 08/04/2000 |
| 200031028 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 08/04/2000 |
| 200031027 | 1362.01-03 | Late Elections | 08/04/2000 |
| 200031026 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/04/2000 |
| 200031026 | 702.01-09 | Credits | 08/04/2000 |
| 200031025 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 08/04/2000 |
