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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 68101 - 68125 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200049014 | 1362.02-03 | Passive Investment Income | 12/08/2000 |
| 200049013 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 12/08/2000 |
| 200049012 | 925.00-00 | Transfer Pricing Rules | 12/08/2000 |
| 200049012 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 12/08/2000 |
| 200049012 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/08/2000 |
| 200049011 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/08/2000 |
| 200049010 | 901.01-03 | Definition of Income Tax | 12/08/2000 |
| 200049009 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 12/08/2000 |
| 200049009 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 12/08/2000 |
| 200049009 | 1231.00-00 | Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) | 12/08/2000 |
| 200049008 | 355.01-00 | Spin-Off | 12/08/2000 |
| 200049008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/08/2000 |
| 200049007 | 61.09-00 | Compensation for Services | 12/08/2000 |
| 200049007 | 117.02-02 | Amounts Not Considered Scholarships or Fellowships | 12/08/2000 |
| 200049007 | 3121.01-23 | Reasonable Belief that Amount is Excludable | 12/08/2000 |
| 200049007 | 3306.02-00 | Wages | 12/08/2000 |
| 200049007 | 3401.01-00 | Wages Subject to Withholding | 12/08/2000 |
| 200049007 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 12/08/2000 |
| 200049006 | 1092.08-00 | Definitions and Special Rules | 12/08/2000 |
| 200049005 | 4092.00-00 | Exemptions | 12/08/2000 |
| 200049004 | 1033.02-00 | Definition of Involuntary Conversion Events | 12/08/2000 |
| 200049003 | 2704.02-00 | Certain Restrictions on Liquidations Disregarded | 12/08/2000 |
| 200049002 | 954.02-05 | Sale or Exchange of Property | 12/08/2000 |
| 200049001 | 6601.02-00 | Interest on Delinquent Taxes | 12/08/2000 |
| 200048050 | 414.08-00 | Church Plan | 12/01/2000 |
