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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 |
|---|---|---|---|
| 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 |
| 200034020 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/25/2000 |
| 200034028 | 28.00.00-00 | ERRONEOUS REFUNDS | 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 |
| 200034031 | 401.06-00 | Required Distributions | 08/25/2000 |
| 200034035 | 4945.04-04 | Grants to Individuals | 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 |
| 200034016 | 1362.01-03 | Late Elections | 08/25/2000 |
| 200034026 | 7623.00-00 | Expenses of Detection and Punishment of Frauds | 08/25/2000 |
| 200034024 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 08/25/2000 |
| 200034026 | 7624.00-00 | Reimbursement to State and Local Law Enforcement Agencies | 08/25/2000 |
| 200034022 | 7701.03-06 | Liquidating Trusts | 08/25/2000 |
| 200034022 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/25/2000 |
| 200034017 | 1362.02-03 | Passive Investment Income | 08/25/2000 |
| 200034005 | 468A.01-00 | In General | 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 |
