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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 72676 - 72700 of 77556
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200008016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2000 |
| 200008016 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/25/2000 |
| 200008015 | 1362.02-02 | Ceases to be Small Business Corporation | 02/25/2000 |
| 200008014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2000 |
| 200008013 | 1362.02-03 | Passive Investment Income | 02/25/2000 |
| 200008012 | 368.08-00 | Continuity of Interest Rule | 02/25/2000 |
| 200008011 | 355.01-01 | Split-Off | 02/25/2000 |
| 200008010 | 355.01-01 | Split-Off | 02/25/2000 |
| 200008009 | 355.01-01 | Split-Off | 02/25/2000 |
| 200008008 | 355.01-01 | Split-Off | 02/25/2000 |
| 200008007 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 02/25/2000 |
| 200008006 | 23.07.03-00 | DISCLOSURE OF INFORMATION: Tax cases: Privileges | 02/25/2000 |
| 200008005 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 02/25/2000 |
| 200008004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 02/25/2000 |
| 200008004 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/25/2000 |
| 200008003 | 6015.00-00 | Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) | 02/25/2000 |
| 200008002 | 475.05-01 | Sellers of Nonfinancial Goods and Services | 02/25/2000 |
| 200008002 | 475.05-02 | Negligible Sales Exemption | 02/25/2000 |
| 200008001 | 7201.00-00 | Attempt to Evade or Defeat Tax | 02/25/2000 |
| 200008001 | 7206.10-00 | Signing Statements Under Perjury | 02/25/2000 |
| 200007042 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/18/2000 |
| 200007041 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/18/2000 |
| 200007040 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/18/2000 |
| 200007039 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/18/2000 |
| 200007039 | 509.00-00 | Private Foundation Defined | 02/18/2000 |
