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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 68001 - 68025 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200050037 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/15/2000 |
| 200050036 | 9100.09-00 | Section 442; Accounting Periods | 12/15/2000 |
| 200050035 | 1362.02-03 | Passive Investment Income | 12/15/2000 |
| 200050034 | 144.01-03 | $10,000,000 Limit | 12/15/2000 |
| 200050033 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050032 | 752.00-00 | Treatment of Certain Liabilities | 12/15/2000 |
| 200050031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/15/2000 |
| 200050030 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2000 |
| 200050029 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050028 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050028 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2000 |
| 200050027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2000 |
| 200050027 | 2056.01-01 | Life Estate | 12/15/2000 |
| 200050026 | 147.06-00 | Public Approval Requirement | 12/15/2000 |
| 200050025 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050024 | 197.01-00 | Certain Elections for Intangible Property | 12/15/2000 |
| 200050023 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/15/2000 |
| 200050022 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050021 | 1362.02-00 | Termination of Election | 12/15/2000 |
| 200050020 | 1362.02-03 | Passive Investment Income | 12/15/2000 |
| 200050019 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050018 | 1362.04-00 | Inadvertent Terminations | 12/15/2000 |
| 200050017 | 355.05-00 | Control | 12/15/2000 |
| 200050016 | 2601.03-01 | Irrevocable Trusts | 12/15/2000 |
| 200050015 | 7701.20-00 | Indian Tribal Government | 12/15/2000 |
