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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 71251 - 71275 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200019018 | 752.01-00 | Increase in Partner's Liabilities | 05/12/2000 |
| 200019018 | 752.02-00 | Decrease in Partner's Liabilities | 05/12/2000 |
| 200019018 | 761.01-01 | Organizations Treated as a Partnership | 05/12/2000 |
| 200019018 | 761.01-02 | Organizations Not Treated as a Partnership | 05/12/2000 |
| 200019019 | 1031.05-00 | Deferred Exchanges | 05/12/2000 |
| 200019019 | 752.01-00 | Increase in Partner's Liabilities | 05/12/2000 |
| 200019019 | 752.02-00 | Decrease in Partner's Liabilities | 05/12/2000 |
| 200019019 | 761.01-01 | Organizations Treated as a Partnership | 05/12/2000 |
| 200019019 | 761.01-02 | Organizations Not Treated as a Partnership | 05/12/2000 |
| 200019043 | 507.00-00 | Termination of Private Foundation Status | 05/12/2000 |
| 200019021 | 927.01-00 | Definition of Export Property | 05/12/2000 |
| 200019020 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 05/12/2000 |
| 200019046 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 05/12/2000 |
| 200019012 | 936.00-00 | Puerto Rico and Possession Tax Credit | 05/12/2000 |
| 200019029 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/12/2000 |
| 200019008 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/12/2000 |
| 200019025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/12/2000 |
| 200019028 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200018032 | 338.01-02 | Time in which Election must be made | 05/05/2000 |
| 200018032 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/05/2000 |
| 200018037 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018039 | 355.04-00 | Business Purpose | 05/05/2000 |
| 200018011 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018018 | 448.02-01 | Requirement of Registration | 05/05/2000 |
| 200018044 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2000 |
