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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 70701 - 70725 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200020060 | 4945.04-00 | Definition of Taxable Expenditure | 05/19/2000 |
| 200020059 | 4942.00-00 | Taxes on Failure to Distribute Income | 05/19/2000 |
| 200020058 | 507.00-00 | Termination of Private Foundation Status | 05/19/2000 |
| 200020057 | 501.03-08 | Educational Organizations | 05/19/2000 |
| 200020057 | 509.02-02 | Supporting Organizations | 05/19/2000 |
| 200020057 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/19/2000 |
| 200020056 | 501.06-02 | Conduct of Business for Profit | 05/19/2000 |
| 200020056 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/19/2000 |
| 200020055 | 162.08-06 | Commuting | 05/19/2000 |
| 200020054 | 9100.18-00 | Section 927; FSC Election | 05/19/2000 |
| 200020054 | 927.04-00 | Election and Termination of Election | 05/19/2000 |
| 200020053 | 9100.22-00 | Other | 05/19/2000 |
| 200020053 | 1503.04-04 | Dual Resident Corporation | 05/19/2000 |
| 200020052 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/19/2000 |
| 200020052 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/19/2000 |
| 200020051 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/19/2000 |
| 200020051 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2000 |
| 200020050 | 9114.03-13 | Germany | 05/19/2000 |
| 200020050 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/19/2000 |
| 200020049 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/19/2000 |
| 200020048 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/19/2000 |
| 200020048 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 05/19/2000 |
| 200020048 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 05/19/2000 |
| 200020048 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/19/2000 |
| 200020048 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/19/2000 |
