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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 70301 - 70325 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200025012 | 851.03-00 | Diversification Requirement | 06/23/2000 |
| 200025012 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 06/23/2000 |
| 200025011 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 06/23/2000 |
| 200025011 | 6230.04-00 | Special Rules with Respect to Credits or Refunds | 06/23/2000 |
| 200025010 | 338.01-02 | Time in which Election must be made | 06/23/2000 |
| 200025010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/23/2000 |
| 200025009 | 355.01-00 | Spin-Off | 06/23/2000 |
| 200025009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/23/2000 |
| 200025008 | 807.02-00 | Items Taken Into Account | 06/23/2000 |
| 200025008 | 807.04-01 | Net Surrender Value Contract | 06/23/2000 |
| 200025007 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/23/2000 |
| 200025006 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/23/2000 |
| 200025005 | 457.01-00 | Year of Inclusion in Gross Income | 06/23/2000 |
| 200025005 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 06/23/2000 |
| 200025004 | 144.01-10 | Manufacturing Facility | 06/23/2000 |
| 200025003 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 06/23/2000 |
| 200025003 | 6601.10-00 | Request for Interest Netting | 06/23/2000 |
| 200025003 | 6611.03-00 | Interest on Credits | 06/23/2000 |
| 200025002 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 06/23/2000 |
| 200025001 | 355.03-00 | Active Business | 06/23/2000 |
| 200025001 | 355.03-01 | Five-Year Requirement | 06/23/2000 |
| 200025001 | 83.01-00 | When Includible in Gross Income | 06/23/2000 |
| 200025001 | 162.07-29 | Deductible by Whom | 06/23/2000 |
| 200024058 | 861.09-07 | Fair Market Value Method | 06/16/2000 |
| 200024058 | 864.04-00 | Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) | 06/16/2000 |
