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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 70676 - 70700 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200021011 | 1502.79-00 | Separate Return Years | 05/26/2000 |
| 200021011 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 05/26/2000 |
| 200021010 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 05/26/2000 |
| 200021010 | 7503.00-00 | Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday | 05/26/2000 |
| 200021009 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/26/2000 |
| 200021008 | 83.04-02 | Cancellation | 05/26/2000 |
| 200021008 | 83.08-00 | Deduction by Employer | 05/26/2000 |
| 200021008 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 05/26/2000 |
| 200021007 | 1001.02-00 | Amount Realized | 05/26/2000 |
| 200021007 | 2501.01-00 | Gift v. Not a Gift | 05/26/2000 |
| 200021007 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/26/2000 |
| 200021006 | 56.15-00 | Adjusted Earnings and Profits | 05/26/2000 |
| 200021005 | 482.08-00 | Interest | 05/26/2000 |
| 200021005 | 1274.00-00 | Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 05/26/2000 |
| 200021005 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 05/26/2000 |
| 200021005 | 7872.06-02 | Below Market Loans Involving Foreign Persons | 05/26/2000 |
| 200021003 | 833.02-00 | Special Deduction | 05/26/2000 |
| 200021002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/26/2000 |
| 200021001 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 05/26/2000 |
| 200020063 | 72.20-04 | Substantially Equal Payments | 05/19/2000 |
| 200020062 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/19/2000 |
| 200020062 | 408.00-00 | Individual Retirement Accounts | 05/19/2000 |
| 200020061 | 414.00-00 | Definitions and Special Rules | 05/19/2000 |
| 200020060 | 501.22-00 | Section 501(c)(22) Organizations | 05/19/2000 |
| 200020060 | 4941.04-00 | Definition of Self-Dealing | 05/19/2000 |
