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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 69826 - 69850 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200035012 | 62.02-02 | Reimbursements | 09/01/2000 |
| 200035026 | 1362.01-03 | Late Elections | 09/01/2000 |
| 200035033 | 414.09-00 | Certain Employee Contributions | 09/01/2000 |
| 200035011 | 1362.00-00 | Election by Small Business Corporation | 09/01/2000 |
| 200035017 | 1362.00-00 | Election by Small Business Corporation | 09/01/2000 |
| 200035024 | 936.00-00 | Puerto Rico and Possession Tax Credit | 09/01/2000 |
| 200035016 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 09/01/2000 |
| 200035019 | 905.03-02 | Pooling Adjustments | 09/01/2000 |
| 200035016 | 42.09-01 | Federally-Subsidized Buildings | 09/01/2000 |
| 200035019 | 905.03-03 | Redetermination of U.S. Liability | 09/01/2000 |
| 200035015 | 6702.00-00 | Frivolous Income Tax Return | 09/01/2000 |
| 200035007 | 61.40-00 | Governmental Benefits and Subsidies | 09/01/2000 |
| 200035007 | 3402.20-00 | Withholding on Payments of Indian Casino Profits | 09/01/2000 |
| 200035009 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 09/01/2000 |
| 200035003 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/01/2000 |
| 200035020 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 09/01/2000 |
| 200035028 | 1362.04-00 | Inadvertent Terminations | 09/01/2000 |
| 200035023 | 1362.01-03 | Late Elections | 09/01/2000 |
| 200035005 | 1031.02-00 | Like Kind Property | 09/01/2000 |
| 200035036 | 414.00-00 | Definitions and Special Rules | 09/01/2000 |
| 200035020 | 48.00-00 | Energy Credit; Reforestation Credit | 09/01/2000 |
| 200035036 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/01/2000 |
| 200035036 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/01/2000 |
| 200035006 | 469.01-01 | Individual, Estate or Trust | 09/01/2000 |
| 200035006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/01/2000 |
