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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 70801 - 70825 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200017007 | 704.01-04 | Section 704(c) Considerations | 04/28/2000 |
| 200017006 | 50.30.10-00 | LEVY: Sale: Notice | 04/28/2000 |
| 200017005 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/28/2000 |
| 200017004 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/28/2000 |
| 200017003 | 6621.01-00 | Overpayment and Underpayment Rates | 04/28/2000 |
| 200017002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/28/2000 |
| 200017002 | 832.04-00 | Underwriting Income | 04/28/2000 |
| 200016028 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/21/2000 |
| 200016027 | 507.03-00 | Termination Under Section 507(b)(1)(A) | 04/21/2000 |
| 200016027 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 04/21/2000 |
| 200016027 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/21/2000 |
| 200016027 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/21/2000 |
| 200016027 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/21/2000 |
| 200016027 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/21/2000 |
| 200016026 | 4942.03-05 | Qualifying Distribution | 04/21/2000 |
| 200016026 | 4942.03-07 | Set-Asides | 04/21/2000 |
| 200016025 | 507.00-00 | Termination of Private Foundation Status | 04/21/2000 |
| 200016024 | 162.36-08 | Stock Options | 04/21/2000 |
| 200016023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/21/2000 |
| 200016022 | 423.00-00 | Employee Stock Purchase Plans | 04/21/2000 |
| 200016022 | 6039.00-00 | Information Required in Connection With Certain Options | 04/21/2000 |
| 200016021 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/21/2000 |
| 200016021 | 702.01-09 | Credits | 04/21/2000 |
| 200016020 | 46.14-00 | Public Utility Property - Section 1.46-3(g) of the Income Tax Regulations | 04/21/2000 |
| 200016019 | 61.08-00 | General Exclusions From Gross Income | 04/21/2000 |
