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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 71901 - 71925 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200005028 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/04/2000 |
| 200005027 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/04/2000 |
| 200005027 | 509.00-00 | Private Foundation Defined | 02/04/2000 |
| 200005027 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/04/2000 |
| 200005027 | 4946.00-00 | Definitions and Special Rules | 02/04/2000 |
| 200005026 | 6103.04-00 | Disclosure to States for State Tax Administration | 02/04/2000 |
| 200005025 | 9999.98-00 | Not Able to Identify Under Present List | 02/04/2000 |
| 200005024 | 472.01-00 | Election | 02/04/2000 |
| 200005024 | 9100.11-00 | Section 472; LIFO Election | 02/04/2000 |
| 200005023 | 304.00-00 | Redemption Through Use of Related Corporations | 02/04/2000 |
| 200005022 | 42.14-01 | Correction of Administrative Errors and Omissions | 02/04/2000 |
| 200005021 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005020 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005019 | 3406.00 | Backup Withholding | 02/04/2000 |
| 200005019 | 6041.06-00 | Exceptions | 02/04/2000 |
| 200005019 | 6045.00-00 | Returns of Brokers | 02/04/2000 |
| 200005018 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2000 |
| 200005016 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 02/04/2000 |
| 200005015 | 1362.01-03 | Late Elections | 02/04/2000 |
| 200005014 | 1362.04-00 | Inadvertent Terminations | 02/04/2000 |
| 200005013 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 02/04/2000 |
| 200005012 | 1362.02-03 | Passive Investment Income | 02/04/2000 |
| 200005011 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/04/2000 |
| 200005011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2000 |
