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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Afiche 71326 - 71350 of 77055
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200018017 | 446.04-01 | Correction of Method or Error | 05/05/2000 |
| 200018020 | 2511.00 | Transfers in General (Gift v. Not a Gift) | 05/05/2000 |
| 200018047 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018020 | 2031.00-00 | Definition | 05/05/2000 |
| 200018020 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 05/05/2000 |
| 200018059 | 414.09-00 | Certain Employee Contributions | 05/05/2000 |
| 200018009 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018031 | 1362.00-00 | Election by Small Business Corporation | 05/05/2000 |
| 200018030 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/05/2000 |
| 200018004 | 817.06-00 | Other Special Rules | 05/05/2000 |
| 200018038 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018003 | 832.06-00 | Losses Incurred | 05/05/2000 |
| 200018034 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018061 | 401.01-00 | Impossibility of Diversion | 05/05/2000 |
| 200018005 | 09.08.01-00 | BCC: Automatic stay: Collect, assessment or recovery of claims | 05/05/2000 |
| 200018005 | 50.00.00-00 | LEVY | 05/05/2000 |
| 200018027 | 864.02-06 | Deferred Payments | 05/05/2000 |
| 200018027 | 864.02-07 | Property Formerly Used in U.S. Business | 05/05/2000 |
| 200018027 | 884.11-00 | Tax on Excess Interest | 05/05/2000 |
| 200018027 | 882.07-00 | Interest deductions | 05/05/2000 |
| 200018041 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018049 | 4216.00-00 | Definition of Price | 05/05/2000 |
| 200018021 | 121.01-02 | Ownership | 05/05/2000 |
| 200018006 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
