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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 72401 - 72425 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200003041 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003040 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003039 | 165.06-02 | Securities In Affiliated Corporations | 01/21/2000 |
| 200003038 | 468.02-00 | Establishment of Reserves | 01/21/2000 |
| 200003038 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 01/21/2000 |
| 200003037 | 42.04-02 | Existing Buildings | 01/21/2000 |
| 200003036 | 472.01-00 | Election | 01/21/2000 |
| 200003036 | 9100.11-00 | Section 472; LIFO Election | 01/21/2000 |
| 200003035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/21/2000 |
| 200003034 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003033 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003032 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003031 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003030 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003029 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003028 | 338.01-02 | Time in which Election must be made | 01/21/2000 |
| 200003028 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/21/2000 |
| 200003027 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 01/21/2000 |
| 200003026 | 1362.01-03 | Late Elections | 01/21/2000 |
| 200003025 | 9100.22-00 | Other | 01/21/2000 |
| 200003025 | 1503.04-04 | Dual Resident Corporation | 01/21/2000 |
| 200003024 | 446.04-17 | Change in Method of Accounting for Depreciation | 01/21/2000 |
| 200003023 | 2518.00-00 | Disclaimers | 01/21/2000 |
| 200003022 | 42.14-01 | Correction of Administrative Errors and Omissions | 01/21/2000 |
| 200003021 | 50.00.00-00 | LEVY | 01/21/2000 |
