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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 67501 - 67525 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200108023 | 1362.01-02 | Election After Termination | 02/23/2001 |
| 200108022 | 6224.01-01 | Settlement Agreement | 02/23/2001 |
| 200108022 | 7121.02-00 | Finality | 02/23/2001 |
| 200108021 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/23/2001 |
| 200108021 | 355.01-01 | Split-Off | 02/23/2001 |
| 200108021 | 355.03-00 | Active Business | 02/23/2001 |
| 200108020 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/23/2001 |
| 200108019 | 355.01-01 | Split-Off | 02/23/2001 |
| 200108019 | 355.03-00 | Active Business | 02/23/2001 |
| 200108018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/23/2001 |
| 200108017 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/23/2001 |
| 200108017 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 02/23/2001 |
| 200108017 | 1012.06-00 | Liabilities Assumed as Purchase Price | 02/23/2001 |
| 200108017 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 02/23/2001 |
| 200108016 | 468A.04-02 | Revised Schedules | 02/23/2001 |
| 200108015 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/23/2001 |
| 200108014 | 170.12-03 | Partial Interests in Property | 02/23/2001 |
| 200108013 | 170.12-03 | Partial Interests in Property | 02/23/2001 |
| 200108012 | 170.12-03 | Partial Interests in Property | 02/23/2001 |
| 200108011 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/23/2001 |
| 200108010 | 61.00-00 | Gross Income v. Not Gross Income | 02/23/2001 |
| 200108010 | 104.01-00 | Health and Accident Insurance | 02/23/2001 |
| 200108010 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2001 |
| 200108010 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2001 |
