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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 69751 - 69775 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200036050 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 09/08/2000 |
| 200036002 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/08/2000 |
| 200036007 | 702.01-09 | Credits | 09/08/2000 |
| 200036050 | 4940.02-01 | Gross Investment Income--Items Included | 09/08/2000 |
| 200036003 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/08/2000 |
| 200036035 | 280G.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036044 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 09/08/2000 |
| 200036035 | 4999.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036034 | 280G.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036033 | 148.00-00 | Arbitrage | 09/08/2000 |
| 200036039 | 1362.00-00 | Election by Small Business Corporation | 09/08/2000 |
| 200036034 | 4999.00-00 | Golden Parachute Payments | 09/08/2000 |
| 200036051 | 414.08-00 | Church Plan | 09/08/2000 |
| 200036010 | 468A.00-00 | Special Rules for Decommissioning Cost | 09/08/2000 |
| 200036010 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 09/08/2000 |
| 200036010 | 1012.06-00 | Liabilities Assumed as Purchase Price | 09/08/2000 |
| 200036010 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 09/08/2000 |
| 200036042 | 1362.01-03 | Late Elections | 09/08/2000 |
| 200036049 | 509.00-00 | Private Foundation Defined | 09/08/2000 |
| 200036049 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/08/2000 |
| 200036040 | 1362.01-03 | Late Elections | 09/08/2000 |
| 200036045 | 9999.98-00 | Not Able to Identify Under Present List | 09/08/2000 |
| 200036016 | 955.02-01 | Related Group Elections | 09/08/2000 |
| 200036048 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/08/2000 |
| 200036011 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 09/08/2000 |
