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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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Afiche 67601 - 67625 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200107021 | 1362.04-00 | Inadvertent Terminations | 02/16/2001 |
| 200107020 | 145.00-00 | Qualified 501(c)(3) Bonds | 02/16/2001 |
| 200107020 | 7805.00-00 | Rules and Regulations | 02/16/2001 |
| 200107019 | 61.30-03 | Anticipatory Assignment of Income | 02/16/2001 |
| 200107018 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/16/2001 |
| 200107017 | 61.00-00 | Gross Income v. Not Gross Income | 02/16/2001 |
| 200107017 | 61.03-00 | Loan or Mortgage v. Sale | 02/16/2001 |
| 200107017 | 61.43-00 | Form v. Substance | 02/16/2001 |
| 200107017 | 451.01-00 | Annual Theory | 02/16/2001 |
| 200107016 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/16/2001 |
| 200107016 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/16/2001 |
| 200107016 | 355.01-00 | Spin-Off | 02/16/2001 |
| 200107015 | 2652.01-00 | Transferor Defined | 02/16/2001 |
| 200107015 | 2642.05-00 | Special Rule For Charitable Lead Annuity Trusts | 02/16/2001 |
| 200107014 | 1362.01-03 | Late Elections | 02/16/2001 |
| 200107013 | 1362.01-03 | Late Elections | 02/16/2001 |
| 200107012 | 404.11-00 | Year of Deduction | 02/16/2001 |
| 200107011 | 468A.04-02 | Revised Schedules | 02/16/2001 |
| 200107011 | 468A.03-04 | Formulas or Other Methods | 02/16/2001 |
| 200107010 | 1362.01-03 | Late Elections | 02/16/2001 |
| 200107009 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/16/2001 |
| 200107009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2001 |
| 200107008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/16/2001 |
| 200107007 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/16/2001 |
| 200107007 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 02/16/2001 |
