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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 69626 - 69650 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200033015 | 667.00-00 | Treatment of Amounts Deemed Distributed by Trust in Preceding Years | 08/18/2000 |
| 200033015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/18/2000 |
| 200033014 | 3508.01-01 | Qualified Real Estate Agents | 08/18/2000 |
| 200033013 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/18/2000 |
| 200033013 | 2652.01-02 | Special Election for QTIP | 08/18/2000 |
| 200033013 | 2632.03-00 | Allocation of Unused GST Exemption | 08/18/2000 |
| 200033012 | 168.17-00 | Depreciation Method | 08/18/2000 |
| 200033012 | 168.23-00 | Election of Method Not Expressed in Terms of Years | 08/18/2000 |
| 200033011 | 61.53-00 | Fringe Benefits | 08/18/2000 |
| 200033011 | 79.00-00 | Group-Term Life Insurance--Employees (Payments Included v. Not Included) | 08/18/2000 |
| 200033010 | 1362.01-03 | Late Elections | 08/18/2000 |
| 200033009 | 1362.01-03 | Late Elections | 08/18/2000 |
| 200033008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/18/2000 |
| 200033007 | 2601.03-01 | Irrevocable Trusts | 08/18/2000 |
| 200033006 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 08/18/2000 |
| 200033005 | 6501.08-21 | Proof and Procedure | 08/18/2000 |
| 200033004 | 1092.06-00 | Straddle Defined | 08/18/2000 |
| 200033004 | 1092.07-00 | Qualified Covered Call Options | 08/18/2000 |
| 200033003 | 6405.00-00 | Reports of Refunds and Credits | 08/18/2000 |
| 200033002 | 167.00-00 | Depreciation | 08/18/2000 |
| 200033002 | 167.13-05 | Buildings | 08/18/2000 |
| 200033002 | 167.13-08 | Office Furniture and Equipment | 08/18/2000 |
| 200033002 | 167.13-11 | Component Parts | 08/18/2000 |
| 200033001 | 20.02.03-00 | DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) | 08/18/2000 |
| 200032051 | 4945.04-04 | Grants to Individuals | 08/11/2000 |
