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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 68801 - 68825 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200048027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/01/2000 |
| 200048026 | 118.01-02 | Nonshareholder Contributions | 12/01/2000 |
| 200048025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/01/2000 |
| 200048024 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048023 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048022 | 1502.20-00 | Loss Disallowance Rule | 12/01/2000 |
| 200048022 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 12/01/2000 |
| 200048021 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/01/2000 |
| 200048021 | 1031.05-00 | Deferred Exchanges | 12/01/2000 |
| 200048020 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048019 | 936.03-05 | Profit Split Election | 12/01/2000 |
| 200048018 | 561.05-00 | Regulated Investment Companies | 12/01/2000 |
| 200048018 | 562.03-02 | Class of Stock | 12/01/2000 |
| 200048018 | 702.00-00 | Income and Credits of Partner | 12/01/2000 |
| 200048018 | 704.01-02 | Economic Effect | 12/01/2000 |
| 200048018 | 851.02-00 | Gross Income Requirement | 12/01/2000 |
| 200048018 | 851.03-00 | Diversification Requirement | 12/01/2000 |
| 200048018 | 7701.02-00 | Partnerships v. Associations | 12/01/2000 |
| 200048018 | 7704.01-00 | Meaning of | 12/01/2000 |
| 200048017 | 1362.00-00 | Election by Small Business Corporation | 12/01/2000 |
| 200048016 | 1362.00-00 | Election by Small Business Corporation | 12/01/2000 |
| 200048015 | 1362.00-00 | Election by Small Business Corporation | 12/01/2000 |
| 200048014 | 1362.01-03 | Late Elections | 12/01/2000 |
| 200048013 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/01/2000 |
| 200048012 | 446.03-05 | Banks and Financial Institutions (See Also 446.06-00|thru 446.11-00) | 12/01/2000 |
