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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 69801 - 69825 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200035018 | 451.01-00 | Annual Theory | 09/01/2000 |
| 200035021 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/01/2000 |
| 200035013 | 9100.09-00 | Section 442; Accounting Periods | 09/01/2000 |
| 200035004 | 9100.22-00 | Other | 09/01/2000 |
| 200035004 | 1503.04-04 | Dual Resident Corporation | 09/01/2000 |
| 200035002 | 1033.03-00 | Property Similar or Related in Service or Use | 09/01/2000 |
| 200035025 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 09/01/2000 |
| 200035030 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 09/01/2000 |
| 200035010 | 475.05-03 | Items that are not Securities | 09/01/2000 |
| 200035014 | 664.03-02 | Charitable Remainder Unitrust | 09/01/2000 |
| 200035030 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/01/2000 |
| 200035010 | 751.00-00 | Unrealized Receivables and Inventory Items | 09/01/2000 |
| 200035008 | 61.15-09 | Purchase Price v. Interest | 09/01/2000 |
| 200035029 | 9114.03-19 | Ireland | 09/01/2000 |
| 200035008 | 6045.00-00 | Returns of Brokers | 09/01/2000 |
| 200035029 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 09/01/2000 |
| 200035035 | 414.00-00 | Definitions and Special Rules | 09/01/2000 |
| 200035035 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/01/2000 |
| 200035035 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/01/2000 |
| 200035031 | 332.00-00 | Complete Liquidation of Subsidiaries | 09/01/2000 |
| 200035031 | 7701.00-00 | Definitions | 09/01/2000 |
| 200035027 | 9114.03-06 | Canada | 09/01/2000 |
| 200035012 | 62.00-00 | Adjusted Gross Income Defined | 09/01/2000 |
| 200035032 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/01/2000 |
| 200035012 | 62.02-00 | Trade and Business Deductions of Employees | 09/01/2000 |
