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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 70976 - 71000 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200021057 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 05/26/2000 |
| 200021057 | 4941.04-00 | Definition of Self-Dealing | 05/26/2000 |
| 200021057 | 4942.03-05 | Qualifying Distribution | 05/26/2000 |
| 200021057 | 4945.04-06 | Expenditure Responsibility | 05/26/2000 |
| 200021057 | 6033.02-01 | Private Foundation | 05/26/2000 |
| 200021057 | 6043.01-00 | Exempt Organizations | 05/26/2000 |
| 200021010 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 05/26/2000 |
| 200021013 | 167.00-00 | Depreciation | 05/26/2000 |
| 200021010 | 7503.00-00 | Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday | 05/26/2000 |
| 200021034 | 40.00-00 | Alcohol Used as Fuel | 05/26/2000 |
| 200021046 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 05/26/2000 |
| 200021040 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/26/2000 |
| 200021054 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021050 | 162.36-02 | Covered Employees | 05/26/2000 |
| 200021056 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 05/26/2000 |
| 200021002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/26/2000 |
| 200021056 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021056 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 05/26/2000 |
| 200021056 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/26/2000 |
| 200021056 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/26/2000 |
| 200021060 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200021019 | 368.03-00 | Stock for Property (Type "C") | 05/26/2000 |
| 200021009 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/26/2000 |
| 200021014 | 9100.22-00 | Other | 05/26/2000 |
| 200021047 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/26/2000 |
