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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 72151 - 72175 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200004038 | 162.24-01 | Before January 1, 1994 | 01/28/2000 |
| 200004038 | 46.01-00 | Amount of Investment Credit | 01/28/2000 |
| 200004037 | 2702.02-02 | Personal Residence in Trust | 01/28/2000 |
| 200004036 | 707.01-00 | Not in Capacity as Partner | 01/28/2000 |
| 200004035 | 355.01-01 | Split-Off | 01/28/2000 |
| 200004035 | 355.04-00 | Business Purpose | 01/28/2000 |
| 200004034 | 9999.98-00 | Not Able to Identify Under Present List | 01/28/2000 |
| 200004033 | 6651.04-00 | Increase in Penalty for Failure to Pay Tax | 01/28/2000 |
| 200004033 | 6651.11-00 | Husband and Wife | 01/28/2000 |
| 200004033 | 6651.20-00 | Return Prepared by Service | 01/28/2000 |
| 200004032 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/28/2000 |
| 200004031 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/28/2000 |
| 200004031 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2000 |
| 200004030 | 9114.03-48 | Slovak Republic | 01/28/2000 |
| 200004030 | 691.00-00 | Recipients of Income in Respect of Decedents | 01/28/2000 |
| 200004029 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/28/2000 |
| 200004028 | 1362.01-02 | Election After Termination | 01/28/2000 |
| 200004027 | 1362.01-03 | Late Elections | 01/28/2000 |
| 200004026 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/28/2000 |
| 200004026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/28/2000 |
| 200004026 | 355.01-00 | Spin-Off | 01/28/2000 |
| 200004026 | 368.05-00 | Recapitalization (Type "E") | 01/28/2000 |
| 200004026 | 424.01-00 | Modification, Extension or Renewal of Options | 01/28/2000 |
| 200004025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/28/2000 |
| 200004024 | 1362.04-00 | Inadvertent Terminations | 01/28/2000 |
