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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 |
|---|---|---|---|
| 200019047 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/12/2000 |
| 200019014 | 1031.05-00 | Deferred Exchanges | 05/12/2000 |
| 200019014 | 752.01-00 | Increase in Partner's Liabilities | 05/12/2000 |
| 200019014 | 752.02-00 | Decrease in Partner's Liabilities | 05/12/2000 |
| 200019014 | 761.01-01 | Organizations Treated as a Partnership | 05/12/2000 |
| 200019014 | 761.01-02 | Organizations Not Treated as a Partnership | 05/12/2000 |
| 200019012 | 936.00-00 | Puerto Rico and Possession Tax Credit | 05/12/2000 |
| 200019043 | 507.00-00 | Termination of Private Foundation Status | 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 |
| 200019021 | 927.01-00 | Definition of Export Property | 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 |
| 200019022 | 29.01-00 | Allowance of Credit | 05/12/2000 |
| 200019031 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200019026 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 05/12/2000 |
| 200019026 | 482.11-00 | Transfer or Use of Intangibles | 05/12/2000 |
| 200019009 | 9999.98-00 | Not Able to Identify Under Present List | 05/12/2000 |
| 200018023 | 1362.00-00 | Election by Small Business Corporation | 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 |
| 200018002 | 6404.01-03 | Erroneous or Illegal | 05/05/2000 |
| 200018033 | 50.30.10-00 | LEVY: Sale: Notice | 05/05/2000 |
