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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 71301 - 71325 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200018023 | 1362.00-00 | Election by Small Business Corporation | 05/05/2000 |
| 200018002 | 6404.01-03 | Erroneous or Illegal | 05/05/2000 |
| 200018033 | 50.30.10-00 | LEVY: Sale: Notice | 05/05/2000 |
| 200018007 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018010 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018056 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/05/2000 |
| 200018056 | 3402.00-00 | Income Tax Collected at Source | 05/05/2000 |
| 200018045 | 1362.02-02 | Ceases to be Small Business Corporation | 05/05/2000 |
| 200018045 | 1362.04-00 | Inadvertent Terminations | 05/05/2000 |
| 200018057 | 401.06-00 | Required Distributions | 05/05/2000 |
| 200018013 | 04.10.00-00 | ASSESSMENTS: Miscellaneous taxes | 05/05/2000 |
| 200018057 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 05/05/2000 |
| 200018013 | 51.09.00-00 | LIENS: Gift tax liens | 05/05/2000 |
| 200018040 | 332.01-00 | Nonrecognition of Gain or Loss | 05/05/2000 |
| 200018055 | 408.00-00 | Individual Retirement Accounts | 05/05/2000 |
| 200018001 | 401.32-00 | Matching Contributions and employee Contributions--Nondiscrimination Test | 05/05/2000 |
| 200018014 | 6601.02-01 | Starting Date (Avon Products) | 05/05/2000 |
| 200018028 | 167.05-08 | Unit of Production | 05/05/2000 |
| 200018040 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 05/05/2000 |
| 200018040 | 355.01-00 | Spin-Off | 05/05/2000 |
| 200018040 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 05/05/2000 |
| 200018040 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/05/2000 |
| 200018040 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/05/2000 |
| 200018055 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/05/2000 |
| 200018028 | 446.04-17 | Change in Method of Accounting for Depreciation | 05/05/2000 |
