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 65951 - 65975 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200126008 | 162.26-00 | Capital v. Expense | 06/29/2001 |
| 200126008 | 263.05-01 | Reorganization | 06/29/2001 |
| 200126008 | 461.01-00 | Accrual Method | 06/29/2001 |
| 200126007 | 1031.06-00 | Multi-Party Exchanges | 06/29/2001 |
| 200126006 | 147.06-00 | Public Approval Requirement | 06/29/2001 |
| 200126005 | 164.03-00 | Income Taxes | 06/29/2001 |
| 200126004 | 3121.04-00 | Employees | 06/29/2001 |
| 200126004 | 3306.05-00 | Employees | 06/29/2001 |
| 200126004 | 3401.04-00 | Employer-Employee Relationship | 06/29/2001 |
| 200126003 | 17.00.00-00 | COMPROMISE AND SETTLEMENT | 06/29/2001 |
| 200126002 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/29/2001 |
| 200126001 | 385.01-00 | Debt v. Equity | 06/29/2001 |
| 200126001 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 06/29/2001 |
| 200125096 | 514.00-00 | Unrelated Debt-Financed Income | 06/22/2001 |
| 200125095 | 414.08-00 | Church Plan | 06/22/2001 |
| 200125094 | 414.03-00 | Employees of Businesses Under Common Control | 06/22/2001 |
| 200125093 | 507.00-00 | Termination of Private Foundation Status | 06/22/2001 |
| 200125093 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/22/2001 |
| 200125093 | 4942.00-00 | Taxes on Failure to Distribute Income | 06/22/2001 |
| 200125093 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/22/2001 |
| 200125092 | 507.00-00 | Termination of Private Foundation Status | 06/22/2001 |
| 200125092 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/22/2001 |
| 200125092 | 4942.00-00 | Taxes on Failure to Distribute Income | 06/22/2001 |
| 200125092 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/22/2001 |
| 200125091 | 1362.04-00 | Inadvertent Terminations | 06/22/2001 |
