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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 71776 - 71800 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200009003 | 302.00-00 | Distributions in Redemption of Stock | 03/03/2000 |
| 200009003 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 03/03/2000 |
| 200009002 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 03/03/2000 |
| 200009001 | 7201.00-00 | Attempt to Evade or Defeat Tax | 03/03/2000 |
| 200008048 | 408.03-00 | Rollover Contributions | 02/25/2000 |
| 200008047 | 401.29-02 | Special Distribution Requirements | 02/25/2000 |
| 200008046 | 401.29-00 | Cash or Deferred Arrangements | 02/25/2000 |
| 200008046 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/25/2000 |
| 200008045 | 401.29-00 | Cash or Deferred Arrangements | 02/25/2000 |
| 200008045 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/25/2000 |
| 200008044 | 408.00-00 | Individual Retirement Accounts | 02/25/2000 |
| 200008043 | 401.29-00 | Cash or Deferred Arrangements | 02/25/2000 |
| 200008042 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 02/25/2000 |
| 200008042 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2000 |
| 200008041 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/25/2000 |
| 200008040 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 02/25/2000 |
| 200008039 | 115.00-00 | Income of States, Municipalities, etc. | 02/25/2000 |
| 200008038 | 2652.01-02 | Special Election for QTIP | 02/25/2000 |
| 200008038 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2000 |
| 200008037 | 47.00-00 | Rehabilitation Credit | 02/25/2000 |
| 200008037 | 47.02-04 | Phased Rehabilitation | 02/25/2000 |
| 200008036 | 856.04-00 | Rents From Real Property | 02/25/2000 |
| 200008035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/25/2000 |
| 200008034 | 338.01-02 | Time in which Election must be made | 02/25/2000 |
| 200008034 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 02/25/2000 |
