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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 |
|---|---|---|---|
| 200018047 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018020 | 2031.00-00 | Definition | 05/05/2000 |
| 200018020 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 05/05/2000 |
| 200018044 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2000 |
| 200018025 | 6601.02-01 | Starting Date (Avon Products) | 05/05/2000 |
| 200018022 | 42.10-00 | Recapture of Credit | 05/05/2000 |
| 200018051 | 61.02-00 | Return of Capital v. Income | 05/05/2000 |
| 200018051 | 6012.01-00 | Individuals | 05/05/2000 |
| 200018009 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018031 | 1362.00-00 | Election by Small Business Corporation | 05/05/2000 |
| 200018052 | 162.08-06 | Commuting | 05/05/2000 |
| 200018060 | 414.07-00 | Governmental Plan | 05/05/2000 |
| 200018035 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/05/2000 |
| 200018019 | 1502.20-00 | Loss Disallowance Rule | 05/05/2000 |
| 200018035 | 332.00-00 | Complete Liquidation of Subsidiaries | 05/05/2000 |
| 200018008 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018024 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018015 | 6103.11-00 | Disclosure for Tax Administration Purpose | 05/05/2000 |
| 200018030 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/05/2000 |
| 200018004 | 817.06-00 | Other Special Rules | 05/05/2000 |
| 200018048 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018058 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/05/2000 |
| 200018058 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 05/05/2000 |
| 200018058 | 4975.00-00 | Tax on Prohibited Transactions | 05/05/2000 |
