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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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Showing 69701 - 69725 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200036047 | 401.06-00 | Required Distributions | 09/08/2000 |
| 200036004 | 832.05-00 | Premiums Earned | 09/08/2000 |
| 200036009 | 461.01-04 | Reserve for Estimated Expenses | 09/08/2000 |
| 200036047 | 401.06-01 | In General | 09/08/2000 |
| 200036037 | 280G.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036032 | 280G.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036015 | 263A.03-00 | Capitalization of Costs | 09/08/2000 |
| 200036023 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/08/2000 |
| 200036037 | 4999.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036032 | 4999.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036015 | 1059A.00-00 | Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons | 09/08/2000 |
| 200036015 | 1059A.05-00 | Finality of Customs Values | 09/08/2000 |
| 200036038 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 09/08/2000 |
| 200036030 | 368.06-00 | Change in Identity, etc. (Type "F") | 09/08/2000 |
| 200036030 | 1248.06-00 | Non-Recognition Provisions | 09/08/2000 |
| 200036020 | 2601.03-08 | Constructive Additions | 09/08/2000 |
| 200036029 | 1362.04-00 | Inadvertent Terminations | 09/08/2000 |
| 200036020 | 1031.02-00 | Like Kind Property | 09/08/2000 |
| 200036020 | 2501.01-00 | Gift v. Not a Gift | 09/08/2000 |
| 200036036 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/08/2000 |
| 200036031 | 280G.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036028 | 338.01-02 | Time in which Election must be made | 09/08/2000 |
| 200036014 | 453.09-01 | Alternative Basis Recovery | 09/08/2000 |
| 200036036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/08/2000 |
| 200036031 | 4999.00-00 | Golden Parachute Payments | 09/08/2000 |
