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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 71501 - 71525 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200010019 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 03/10/2000 |
| 200010019 | 2055.12-10 | Reformations of Nonqualifying Interests | 03/10/2000 |
| 200010018 | 144.01-10 | Manufacturing Facility | 03/10/2000 |
| 200010017 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/10/2000 |
| 200010016 | 832.06-02 | Unpaid Losses | 03/10/2000 |
| 200010015 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 03/10/2000 |
| 200010015 | 2703.01-00 | General Rule | 03/10/2000 |
| 200010014 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/10/2000 |
| 200010013 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 03/10/2000 |
| 200010012 | 144.01-10 | Manufacturing Facility | 03/10/2000 |
| 200010011 | 61.00-00 | Gross Income v. Not Gross Income | 03/10/2000 |
| 200010011 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/10/2000 |
| 200010011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/10/2000 |
| 200010011 | 7805.04-01 | Retroactive Application of Rulings | 03/10/2000 |
| 200010010 | 61.00-00 | Gross Income v. Not Gross Income | 03/10/2000 |
| 200010010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/10/2000 |
| 200010010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/10/2000 |
| 200010010 | 7805.04-01 | Retroactive Application of Rulings | 03/10/2000 |
| 200010009 | 472.08-03 | Components of Cost | 03/10/2000 |
| 200010008 | 1362.01-03 | Late Elections | 03/10/2000 |
| 200010007 | 112.00-00 | Combat Pay (Excluded v. Not Excluded) | 03/10/2000 |
| 200010006 | 6042.01-00 | Reportable Dividends | 03/10/2000 |
| 200010005 | 6404.00-00 | Abatements | 03/10/2000 |
| 200010004 | 469.05-00 | Rules Determining Income or Loss | 03/10/2000 |
| 200010004 | 163.03-04 | Property Held For Investment | 03/10/2000 |
