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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 69851 - 69875 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200035001 | 83.00-00 | Property Transferred in Connection With Performance of Services | 09/01/2000 |
| 200035001 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 09/01/2000 |
| 200035001 | 355.01-00 | Spin-Off | 09/01/2000 |
| 200035001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/01/2000 |
| 200034017 | 1362.02-03 | Passive Investment Income | 08/25/2000 |
| 200034005 | 468A.01-00 | In General | 08/25/2000 |
| 200034010 | 7701.33-00 | Conduit Arrangements | 08/25/2000 |
| 200034010 | 385.00-00 | Treatment of Certain Interests in Corporations as Stock or Indebtedness | 08/25/2000 |
| 200034012 | 301.00-00 | Distributions of Property | 08/25/2000 |
| 200034030 | 61.03.00-00 | PAYMENT: Installment payments | 08/25/2000 |
| 200034012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/25/2000 |
| 200034012 | 355.01-00 | Spin-Off | 08/25/2000 |
| 200034012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/25/2000 |
| 200034030 | 6330.00-00 | Collection Due Process - Levy | 08/25/2000 |
| 200034033 | 414.01-00 | Service for Predecessor Employer | 08/25/2000 |
| 200034021 | 2652.00-00 | Other Definitions | 08/25/2000 |
| 200034014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2000 |
| 200034021 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/25/2000 |
| 200034006 | 528.04-00 | Revocation of Election | 08/25/2000 |
| 200034018 | 1362.01-03 | Late Elections | 08/25/2000 |
| 200034009 | 468A.00-00 | Special Rules for Decommissioning Cost | 08/25/2000 |
| 200034009 | 1012.06-00 | Liabilities Assumed as Purchase Price | 08/25/2000 |
| 200034009 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 08/25/2000 |
| 200034027 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 08/25/2000 |
| 200034015 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/25/2000 |
