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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 69276 - 69300 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200037039 | 6405.00-00 | Reports of Refunds and Credits | 09/15/2000 |
| 200037038 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/15/2000 |
| 200037037 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/15/2000 |
| 200037036 | 150.02-00 | Change in Use of Facilities | 09/15/2000 |
| 200037035 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/15/2000 |
| 200037034 | 265.00-00 | Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | 09/15/2000 |
| 200037033 | 355.02-00 | Non Pro Rata Distributions, etc. | 09/15/2000 |
| 200037033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/15/2000 |
| 200037032 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037031 | 1362.00-00 | Election by Small Business Corporation | 09/15/2000 |
| 200037030 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/15/2000 |
| 200037029 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/15/2000 |
| 200037028 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/15/2000 |
| 200037027 | 907.02-00 | Definition of Foreign Oil and Gas Extraction Income | 09/15/2000 |
| 200037027 | 863.02-00 | Partly From Sources Within and Partly From Sources Without U.S. | 09/15/2000 |
| 200037026 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/15/2000 |
| 200037025 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037024 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037023 | 1362.04-00 | Inadvertent Terminations | 09/15/2000 |
| 200037022 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037021 | 1362.01-02 | Election After Termination | 09/15/2000 |
| 200037020 | 468A.00-00 | Special Rules for Decommissioning Cost | 09/15/2000 |
| 200037020 | 1012.06-00 | Liabilities Assumed as Purchase Price | 09/15/2000 |
| 200037020 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 09/15/2000 |
| 200037019 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 09/15/2000 |
