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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 71426 - 71450 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200017033 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2000 |
| 200017045 | 9114.03-22 | Japan | 04/28/2000 |
| 200017029 | 1362.01-03 | Late Elections | 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 |
| 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 |
| 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 |
| 200017006 | 50.30.10-00 | LEVY: Sale: Notice | 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 |
| 200017022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2000 |
| 200016006 | 6213.07-02 | Tentative Carryback Adjustments | 04/21/2000 |
