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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 71376 - 71400 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200017022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2000 |
| 200017053 | 414.07-00 | Governmental Plan | 04/28/2000 |
| 200017013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/28/2000 |
| 200017026 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/28/2000 |
| 200017048 | 424.00-00 | Definitions and Special Rules | 04/28/2000 |
| 200017026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2000 |
| 200017038 | 460.02-01 | Look-Back Method | 04/28/2000 |
| 200017054 | 414.00-00 | Definitions and Special Rules | 04/28/2000 |
| 200017038 | 6011.00-00 | General Requirement of Return, Statement, or List | 04/28/2000 |
| 200017038 | 6211.00-00 | Definition of a Deficiency | 04/28/2000 |
| 200017017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/28/2000 |
| 200017032 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/28/2000 |
| 200017032 | 1502.13-00 | Intercompany Transactions | 04/28/2000 |
| 200017015 | 338.01-02 | Time in which Election must be made | 04/28/2000 |
| 200017015 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/28/2000 |
| 200017007 | 704.01-04 | Section 704(c) Considerations | 04/28/2000 |
| 200017012 | 9100.09-00 | Section 442; Accounting Periods | 04/28/2000 |
| 200017006 | 50.30.10-00 | LEVY: Sale: Notice | 04/28/2000 |
| 200017049 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017045 | 9114.03-22 | Japan | 04/28/2000 |
| 200017029 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017018 | 103.02-01 | Political Subdivisions | 04/28/2000 |
| 200017031 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017011 | 1256.01-00 | Treatment of Gain or Loss on Section 1256 Contracts | 04/28/2000 |
| 200017021 | 561.05-00 | Regulated Investment Companies | 04/28/2000 |
