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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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Showing 64901 - 64925 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200134030 | 4942.03-07 | Set-Asides | 08/24/2001 |
| 200134029 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/24/2001 |
| 200134028 | 412.06-00 | Minimum Funding Waiver | 08/24/2001 |
| 200134027 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 08/24/2001 |
| 200134026 | 4943.03-01 | Permitted Holdings | 08/24/2001 |
| 200134025 | 514.07-00 | Acquisition Indebtedness | 08/24/2001 |
| 200134024 | 9999.98-00 | Not Able to Identify Under Present List | 08/24/2001 |
| 200134023 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 08/24/2001 |
| 200134023 | 856.00-00 | Definition of Real Estate Investment Trust | 08/24/2001 |
| 200134022 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 08/24/2001 |
| 200134022 | 856.00-00 | Definition of Real Estate Investment Trust | 08/24/2001 |
| 200134021 | 118.00-00 | Contributions to the Capital of a Corporation | 08/24/2001 |
| 200134021 | 118.02-00 | Contributions in Aid of Construction | 08/24/2001 |
| 200134020 | 1362.01-03 | Late Elections | 08/24/2001 |
| 200134019 | 1362.01-03 | Late Elections | 08/24/2001 |
| 200134018 | 1362.01-03 | Late Elections | 08/24/2001 |
| 200134017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/24/2001 |
| 200134016 | 1362.01-03 | Late Elections | 08/24/2001 |
| 200134015 | 338.01-02 | Time in which Election must be made | 08/24/2001 |
| 200134015 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 08/24/2001 |
| 200134014 | 355.01-00 | Spin-Off | 08/24/2001 |
| 200134014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/24/2001 |
| 200134013 | 9100.09-00 | Section 442; Accounting Periods | 08/24/2001 |
| 200134012 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/24/2001 |
| 200134011 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/24/2001 |
