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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 56976 - 57000 of 76942
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200406023 | 9100.09-00 | Section 442; Accounting Periods | 02/06/2004 |
| 200406022 | 9100.09-00 | Section 442; Accounting Periods | 02/06/2004 |
| 200406021 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 02/06/2004 |
| 200406020 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/06/2004 |
| 200406019 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/06/2004 |
| 200406018 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/06/2004 |
| 200406017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/06/2004 |
| 200406016 | 1362.04-00 | Inadvertent Terminations | 02/06/2004 |
| 200406015 | 927.01-00 | Definition of Export Property | 02/06/2004 |
| 200406014 | 355.01-01 | Split-Off | 02/06/2004 |
| 200406014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2004 |
| 200406013 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 02/06/2004 |
| 200406012 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/06/2004 |
| 200406011 | 355.01-01 | Split-Off | 02/06/2004 |
| 200406011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2004 |
| 200406010 | 355.01-01 | Split-Off | 02/06/2004 |
| 200406010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2004 |
| 200406009 | 355.01-01 | Split-Off | 02/06/2004 |
| 200406009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2004 |
| 200406008 | 355.01-01 | Split-Off | 02/06/2004 |
| 200406008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/06/2004 |
| 200406007 | 9114.03-13 | Germany | 02/06/2004 |
| 200406006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/06/2004 |
| 200406005 | 851.00-00 | Definition of Regulated Investment Company | 02/06/2004 |
| 200406005 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/06/2004 |
