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 72201 - 72225 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200004008 | 472.09-00 | Inventory Price Index Method | 01/28/2000 |
| 200004007 | 311.00-00 | Taxability of Corporation on Distribution | 01/28/2000 |
| 200004007 | 311.02-00 | Distributions of Appreciated Property | 01/28/2000 |
| 200004007 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/28/2000 |
| 200004006 | 988.02-03 | Payables and Receivables | 01/28/2000 |
| 200004005 | 446.03-04 | Other Methods and Combinations of Methods | 01/28/2000 |
| 200004005 | 1012.12-00 | Real Estate | 01/28/2000 |
| 200004004 | 446.04-03 | Consent Needed | 01/28/2000 |
| 200004002 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 01/28/2000 |
| 200004001 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/28/2000 |
| 200004001 | 274.13-02 | Skyboxes | 01/28/2000 |
| 200004001 | 1366.00-00 | Pass-Thru of Items to Shareholders | 01/28/2000 |
| 200003059 | 642.03-00 | Charitable Deduction | 01/21/2000 |
| 200003059 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/21/2000 |
| 200003059 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 01/21/2000 |
| 200003058 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 01/21/2000 |
| 200003057 | 408.09-00 | Simplified Employee Pensions | 01/21/2000 |
| 200003056 | 507.00-00 | Termination of Private Foundation Status | 01/21/2000 |
| 200003056 | 501.03-02 | Foundations | 01/21/2000 |
| 200003056 | 509.01-01 | Private Foundation | 01/21/2000 |
| 200003056 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/21/2000 |
| 200003056 | 4941.04-00 | Definition of Self-Dealing | 01/21/2000 |
| 200003056 | 4942.03-05 | Qualifying Distribution | 01/21/2000 |
| 200003056 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/21/2000 |
| 200003056 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/21/2000 |
