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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 66301 - 66325 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200118046 | 83.00-00 | Property Transferred in Connection With Performance of Services | 05/04/2001 |
| 200118046 | 451.04-00 | Conditions and Contingencies | 05/04/2001 |
| 200118046 | 451.14-00 | Constructive Receipt | 05/04/2001 |
| 200118046 | 1361.00-00 | Definitions | 05/04/2001 |
| 200118046 | 1361.01-04 | More than One Class of Stock | 05/04/2001 |
| 200118045 | 332.01-00 | Nonrecognition of Gain or Loss | 05/04/2001 |
| 200118045 | 355.01-00 | Spin-Off | 05/04/2001 |
| 200118045 | 356.01-00 | Reorganization Exchange | 05/04/2001 |
| 200118045 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/04/2001 |
| 200118044 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/04/2001 |
| 200118043 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/04/2001 |
| 200118043 | 2654.00-00 | Special Rules | 05/04/2001 |
| 200118043 | 2642.00-00 | Inclusion Ratio | 05/04/2001 |
| 200118042 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/04/2001 |
| 200118041 | 704.01-04 | Section 704(c) Considerations | 05/04/2001 |
| 200118041 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 05/04/2001 |
| 200118041 | 851.02-00 | Gross Income Requirement | 05/04/2001 |
| 200118041 | 851.03-00 | Diversification Requirement | 05/04/2001 |
| 200118041 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 05/04/2001 |
| 200118040 | 704.01-04 | Section 704(c) Considerations | 05/04/2001 |
| 200118040 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 05/04/2001 |
| 200118040 | 851.02-00 | Gross Income Requirement | 05/04/2001 |
| 200118040 | 851.03-00 | Diversification Requirement | 05/04/2001 |
| 200118040 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 05/04/2001 |
| 200118039 | 704.01-04 | Section 704(c) Considerations | 05/04/2001 |
