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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 68251 - 68275 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200047020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/24/2000 |
| 200047019 | 9100.09-00 | Section 442; Accounting Periods | 11/24/2000 |
| 200047018 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047017 | 1362.01-03 | Late Elections | 11/24/2000 |
| 200047016 | 877.00-00 | Expatriation to Avoid Tax | 11/24/2000 |
| 200047015 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/24/2000 |
| 200047014 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 11/24/2000 |
| 200047013 | 9100.22-00 | Other | 11/24/2000 |
| 200047013 | 2652.01-02 | Special Election for QTIP | 11/24/2000 |
| 200047013 | 2632.03-00 | Allocation of Unused GST Exemption | 11/24/2000 |
| 200047012 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 11/24/2000 |
| 200047012 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 11/24/2000 |
| 200047011 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/24/2000 |
| 200047011 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 11/24/2000 |
| 200047011 | 1223.00-00 | Holding Period of Capital Assets | 11/24/2000 |
| 200047010 | 9100.09-00 | Section 442; Accounting Periods | 11/24/2000 |
| 200047009 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047008 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047007 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047006 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047005 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047004 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047003 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
| 200047002 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/24/2000 |
