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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 68251 - 68275 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200051018 | 162.36-08 | Stock Options | 12/22/2000 |
| 200051017 | 6673.00-00 | Damages Assessable for Instituting Proceedings Before the Tax Court Merelyfor Delay (for Delay v. Not for Delay) | 12/22/2000 |
| 200051016 | 6231.04-00 | Nonpartnership Item | 12/22/2000 |
| 200051015 | 6050E.00-00 | State and Local Income Tax Refunds | 12/22/2000 |
| 200051014 | 1362.04-00 | Inadvertent Terminations | 12/22/2000 |
| 200051013 | 1362.01-03 | Late Elections | 12/22/2000 |
| 200051012 | 1362.02-03 | Passive Investment Income | 12/22/2000 |
| 200051011 | 847.04-00 | Rules In the Case of Liquidation or Termination of Taxpayer's Insurance Business | 12/22/2000 |
| 200051011 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 12/22/2000 |
| 200051010 | 6013.02-01 | Joint Return After Filing Separate Returns | 12/22/2000 |
| 200051010 | 6013.01-04 | Signed Under Duress | 12/22/2000 |
| 200051009 | 09.08.01-00 | BCC: Automatic stay: Collect, assessment or recovery of claims | 12/22/2000 |
| 200051008 | 1362.01-03 | Late Elections | 12/22/2000 |
| 200051007 | 1362.01-03 | Late Elections | 12/22/2000 |
| 200051006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/22/2000 |
| 200051006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/22/2000 |
| 200051006 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/22/2000 |
| 200051005 | 6659.00-00 | Applicable Rules | 12/22/2000 |
| 200051004 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/22/2000 |
| 200051003 | 9100.22-00 | Other | 12/22/2000 |
| 200051003 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 12/22/2000 |
| 200051002 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/22/2000 |
| 200051002 | 6402.05-03 | Insolvent Corporation Member of Consolidated Group | 12/22/2000 |
| 200051001 | 148.00-00 | Arbitrage | 12/22/2000 |
| 200050051 | 414.09-00 | Certain Employee Contributions | 12/15/2000 |
