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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 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200011006 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/17/2000 |
| 200011006 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 03/17/2000 |
| 200011006 | 1234.00-00 | Option to Buy or Sell | 03/17/2000 |
| 200011005 | 61.00-00 | Gross Income v. Not Gross Income | 03/17/2000 |
| 200011005 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/17/2000 |
| 200011005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/17/2000 |
| 200011005 | 7805.04-01 | Retroactive Application of Rulings | 03/17/2000 |
| 200011004 | 61.43-01 | Lease of Property | 03/17/2000 |
| 200011004 | 61.50-00 | Leveraged Leasing | 03/17/2000 |
| 200011004 | 161.00-00 | Allowance of Deductions (Deductible v. Not Deductible) | 03/17/2000 |
| 200011004 | 9214.04-00 | Computer Leasing | 03/17/2000 |
| 200011003 | 301.07-00 | Constructive Dividend | 03/17/2000 |
| 200011002 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 03/17/2000 |
| 200011002 | 172.01-00 | Carryback and Carryover | 03/17/2000 |
| 200011002 | 216.01-00 | Status As Cooperative Housing Corporation | 03/17/2000 |
| 200011001 | 351.02-00 | Series of Transactions | 03/17/2000 |
| 200011001 | 357.01-00 | Tax Avoidance Purpose v. No Avoidance Purpose | 03/17/2000 |
| 200011001 | 357.02-00 | Liabilities in Excess of Basis | 03/17/2000 |
| 200010061 | 514.05-00 | Unrelated Debt-Financed Income and Deductions | 03/10/2000 |
| 200010060 | 401.29-02 | Special Distribution Requirements | 03/10/2000 |
| 200010059 | 414.08-00 | Church Plan | 03/10/2000 |
| 200010058 | 401.29-00 | Cash or Deferred Arrangements | 03/10/2000 |
| 200010058 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/10/2000 |
| 200010057 | 507.00-00 | Termination of Private Foundation Status | 03/10/2000 |
| 200010057 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 03/10/2000 |
