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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 71401 - 71425 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200017021 | 562.03-02 | Class of Stock | 04/28/2000 |
| 200017021 | 702.00-00 | Income and Credits of Partner | 04/28/2000 |
| 200017021 | 704.01-02 | Economic Effect | 04/28/2000 |
| 200017021 | 851.02-00 | Gross Income Requirement | 04/28/2000 |
| 200017021 | 851.03-00 | Diversification Requirement | 04/28/2000 |
| 200017021 | 7701.02-00 | Partnerships v. Associations | 04/28/2000 |
| 200017021 | 7704.01-00 | Meaning of | 04/28/2000 |
| 200017052 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 04/28/2000 |
| 200017037 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/28/2000 |
| 200017036 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/28/2000 |
| 200017019 | 83.08-00 | Deduction by Employer | 04/28/2000 |
| 200017043 | 9114.03-22 | Japan | 04/28/2000 |
| 200017010 | 704.01-04 | Section 704(c) Considerations | 04/28/2000 |
| 200017019 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 04/28/2000 |
| 200017019 | 162.36-04 | Performance-Based Compensation | 04/28/2000 |
| 200017019 | 355.01-00 | Spin-Off | 04/28/2000 |
| 200017019 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 04/28/2000 |
| 200017019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/28/2000 |
| 200017019 | 404.10-00 | Deferred Compensation | 04/28/2000 |
| 200017014 | 1361.03-02 | Qualified Subchapter S Trusts | 04/28/2000 |
| 200017009 | 704.01-04 | Section 704(c) Considerations | 04/28/2000 |
| 200017050 | 1362.01-03 | Late Elections | 04/28/2000 |
| 200017014 | 1362.02-02 | Ceases to be Small Business Corporation | 04/28/2000 |
| 200017014 | 1362.04-00 | Inadvertent Terminations | 04/28/2000 |
| 200017027 | 1362.01-03 | Late Elections | 04/28/2000 |
