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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 71226 - 71250 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200019015 | 1031.05-00 | Deferred Exchanges | 05/12/2000 |
| 200019015 | 752.01-00 | Increase in Partner's Liabilities | 05/12/2000 |
| 200019015 | 752.02-00 | Decrease in Partner's Liabilities | 05/12/2000 |
| 200019015 | 761.01-01 | Organizations Treated as a Partnership | 05/12/2000 |
| 200019015 | 761.01-02 | Organizations Not Treated as a Partnership | 05/12/2000 |
| 200019022 | 29.01-00 | Allowance of Credit | 05/12/2000 |
| 200019006 | 641.01-00 | Property Held in Trust | 05/12/2000 |
| 200019024 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/12/2000 |
| 200019039 | 9100.22-00 | Other | 05/12/2000 |
| 200019006 | 671.02-00 | Persons Treated as Grantors | 05/12/2000 |
| 200019006 | 673.01-00 | Value of Reversionary Interests | 05/12/2000 |
| 200019006 | 677.04-00 | Discharge of Obligation of Grantor or Spouse | 05/12/2000 |
| 200019006 | 674.02-00 | Powers to Distribute Corpus | 05/12/2000 |
| 200019006 | 675.04-00 | General Powers of Administration | 05/12/2000 |
| 200019006 | 676.00-00 | Power to Revoke | 05/12/2000 |
| 200019006 | 461.07-02 | Cash Basis | 05/12/2000 |
| 200019039 | 1503.04-04 | Dual Resident Corporation | 05/12/2000 |
| 200019031 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200019040 | 9100.22-00 | Other | 05/12/2000 |
| 200019040 | 9114.03-06 | Canada | 05/12/2000 |
| 200019034 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/12/2000 |
| 200019018 | 1031.01-00 | Property Held For Productive Use or Investment | 05/12/2000 |
| 200019042 | 1272.00-00 | Current Inclusion in Income of Original Issue Discount | 05/12/2000 |
| 200019019 | 1031.01-00 | Property Held For Productive Use or Investment | 05/12/2000 |
| 200019018 | 1031.05-00 | Deferred Exchanges | 05/12/2000 |
