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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 70276 - 70300 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200022016 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 06/02/2000 |
| 200022015 | 368.03-00 | Stock for Property (Type "C") | 06/02/2000 |
| 200022015 | 368.13-00 | Transactions Involving Two or More Investment Companies | 06/02/2000 |
| 200022014 | 664.00-00 | Charitable Remainder Trusts | 06/02/2000 |
| 200022013 | 9103.02-00 | Practice | 06/02/2000 |
| 200022012 | 9103.02-00 | Practice | 06/02/2000 |
| 200022011 | 4161.00-00 | Sporting Goods Taxes | 06/02/2000 |
| 200022010 | 6503.09-00 | Effect of Bankruptcy Code Proceeding | 06/02/2000 |
| 200022009 | 381.04-00 | Method of Accounting | 06/02/2000 |
| 200022009 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 06/02/2000 |
| 200022009 | 593.00-00 | Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | 06/02/2000 |
| 200022008 | 355.01-01 | Split-Off | 06/02/2000 |
| 200022008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/02/2000 |
| 200022007 | 7518.00-00 | Tax Incentives Relating to Merchant Marine Capital Construction Costs | 06/02/2000 |
| 200022007 | 1402.00-00 | Definitions | 06/02/2000 |
| 200022007 | 1401.00-00 | Rate and Applicability of Self-Employment Tax | 06/02/2000 |
| 200022007 | 167.00-00 | Depreciation | 06/02/2000 |
| 200022006 | 1502.13-01 | Stock of Members | 06/02/2000 |
| 200022006 | 1502.13-03 | Anti-Avoidance | 06/02/2000 |
| 200022006 | 1502.19-00 | Excess Losses | 06/02/2000 |
| 200022005 | 9999.98-00 | Not Able to Identify Under Present List | 06/02/2000 |
| 200022004 | 3121.01-00 | Wages | 06/02/2000 |
| 200022004 | 3401.01-00 | Wages Subject to Withholding | 06/02/2000 |
| 200022003 | 72.07-02 | Before Starting Date | 06/02/2000 |
| 200022003 | 1035.02-00 | Gain Recognition v. Nonrecognition | 06/02/2000 |
