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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 59676 - 59700 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200307014 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307013 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307013 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307012 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307011 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307010 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307009 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307008 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307006 | 423.00-00 | Employee Stock Purchase Plans | 02/14/2003 |
| 200307005 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307004 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 02/14/2003 |
| 200307003 | 877.00-00 | Expatriation to Avoid Tax | 02/14/2003 |
| 200307002 | 861.09-06 | Asset Method of Apportionment | 02/14/2003 |
| 200307001 | 302.01-00 | Not Essentially Equivalent to a Dividend | 02/14/2003 |
| 200306039 | 412.07-00 | Accrued Benefit Waiver | 02/07/2003 |
| 200306038 | 412.04-00 | Funding Method | 02/07/2003 |
| 200306038 | 413.04-00 | Plans Maintained by More Than One Employer | 02/07/2003 |
| 200306038 | 414.04-00 | Multiemployer Plan | 02/07/2003 |
| 200306037 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/07/2003 |
