)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 71026 - 71050 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200021020 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 05/26/2000 |
| 200021007 | 2501.01-00 | Gift v. Not a Gift | 05/26/2000 |
| 200021007 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/26/2000 |
| 200021015 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021022 | 355.01-00 | Spin-Off | 05/26/2000 |
| 200021022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/26/2000 |
| 200021021 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/26/2000 |
| 200021021 | 2032.00-00 | Alternate Valuation | 05/26/2000 |
| 200021018 | 368.03-00 | Stock for Property (Type "C") | 05/26/2000 |
| 200021039 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021041 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 05/26/2000 |
| 200021041 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 05/26/2000 |
| 200021031 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021006 | 56.15-00 | Adjusted Earnings and Profits | 05/26/2000 |
| 200021063 | 414.00-00 | Definitions and Special Rules | 05/26/2000 |
| 200021029 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/26/2000 |
| 200021063 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 05/26/2000 |
| 200021063 | 6033.00-00 | Returns by Exempt Organizations (Section 501 Organizations) | 05/26/2000 |
| 200021063 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/26/2000 |
| 200021035 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021038 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200020027 | 1362.00-00 | Election by Small Business Corporation | 05/19/2000 |
| 200020002 | 355.01-00 | Spin-Off | 05/19/2000 |
| 200020002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/19/2000 |
