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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 71351 - 71375 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200018050 | 9999.98-00 | Not Able to Identify Under Present List | 05/05/2000 |
| 200018043 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/05/2000 |
| 200018043 | 9114.03-38 | Switzerland | 05/05/2000 |
| 200018046 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/05/2000 |
| 200018012 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018029 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018046 | 72.19-00 | Required Distributions Where Holder Dies | 05/05/2000 |
| 200018046 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 05/05/2000 |
| 200017035 | 351.01-00 | Control v. No Control by Transferor | 04/28/2000 |
| 200017035 | 355.01-00 | Spin-Off | 04/28/2000 |
| 200017016 | 368.03-00 | Stock for Property (Type "C") | 04/28/2000 |
| 200017016 | 368.13-00 | Transactions Involving Two or More Investment Companies | 04/28/2000 |
| 200017028 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017005 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/28/2000 |
| 200017044 | 50.28.00-00 | LEVY: Release of levy | 04/28/2000 |
| 200017008 | 704.01-04 | Section 704(c) Considerations | 04/28/2000 |
| 200017025 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017046 | 167.01-00 | Property Used in the Trade or Business | 04/28/2000 |
| 200017046 | 167.04-00 | By Whom Deductible | 04/28/2000 |
| 200017046 | 167.13-00 | Tangibles | 04/28/2000 |
| 200017030 | 1362.04-00 | Inadvertent Terminations | 04/28/2000 |
| 200017040 | 61.08-00 | General Exclusions From Gross Income | 04/28/2000 |
| 200017039 | 9999.98-00 | Not Able to Identify Under Present List | 04/28/2000 |
| 200017022 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 04/28/2000 |
| 200017040 | 61.11-03 | Government Payments | 04/28/2000 |
