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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 72126 - 72150 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200005014 | 1362.04-00 | Inadvertent Terminations | 02/04/2000 |
| 200005013 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 02/04/2000 |
| 200005012 | 1362.02-03 | Passive Investment Income | 02/04/2000 |
| 200005011 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/04/2000 |
| 200005011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2000 |
| 200005010 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005009 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2000 |
| 200005007 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005006 | 83.01-00 | When Includible in Gross Income | 02/04/2000 |
| 200005006 | 1041.01-00 | Transfers Incident to Divorce | 02/04/2000 |
| 200005005 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 02/04/2000 |
| 200005005 | 6224.00-00 | Participation in Administrative Proceedings; Waivers; Agreements | 02/04/2000 |
| 200005004 | 30.04-00 | Definitions | 02/04/2000 |
| 200005003 | 30.04-00 | Definitions | 02/04/2000 |
| 200005002 | 6404.04-01 | Service Error or Delay | 02/04/2000 |
| 200005001 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 02/04/2000 |
| 200004043 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 01/28/2000 |
| 200004042 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 01/28/2000 |
| 200004042 | 415.01-00 | Limitation for Defined Benefit Plans | 01/28/2000 |
| 200004041 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/28/2000 |
| 200004040 | 468A.00-00 | Special Rules for Decommissioning Cost | 01/28/2000 |
| 200004040 | 1012.06-00 | Liabilities Assumed as Purchase Price | 01/28/2000 |
| 200004040 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/28/2000 |
| 200004039 | 42.14-01 | Correction of Administrative Errors and Omissions | 01/28/2000 |
