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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 55226 - 55250 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200440005 | 1233.00-00 | Gains and Losses from Short Sales | 10/01/2004 |
| 200440004 | 351.14-00 | Non-Qualified Preferred Stock | 10/01/2004 |
| 200440003 | 351.14-00 | Non-Qualified Preferred Stock | 10/01/2004 |
| 200440002 | 1031.05-00 | Deferred Exchanges | 10/01/2004 |
| 200440001 | 45.03-00 | Definitions | 10/01/2004 |
| 200440001 | 45.04-00 | Special Rules | 10/01/2004 |
| 200439050 | 408.03-00 | Rollover Contributions | 09/24/2004 |
| 200439049 | 402.08-00 | Rollover Contributions | 09/24/2004 |
| 200439048 | 414.00-00 | Definitions and Special Rules | 09/24/2004 |
| 200439047 | 408.03-00 | Rollover Contributions | 09/24/2004 |
| 200439046 | 408.00-00 | Individual Retirement Accounts | 09/24/2004 |
| 200439045 | 412.00-00 | Minimum Funding Standards | 09/24/2004 |
| 200439044 | 408.03-00 | Rollover Contributions | 09/24/2004 |
| 200439043 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/24/2004 |
| 200439043 | 501.03-24 | Scientific Organizations | 09/24/2004 |
| 200439042 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 09/24/2004 |
| 200439041 | 585.01-00 | Loan Defined | 09/24/2004 |
| 200439040 | 877.00-00 | Expatriation to Avoid Tax | 09/24/2004 |
| 200439039 | 1362.00-00 | Election by Small Business Corporation | 09/24/2004 |
| 200439038 | 45.01-00 | In General | 09/24/2004 |
| 200439037 | 1362.00-00 | Election by Small Business Corporation | 09/24/2004 |
| 200439036 | 2632.01-00 | Time and Manner of Allocation | 09/24/2004 |
| 200439036 | 2652.01-02 | Special Election for QTIP | 09/24/2004 |
| 200439036 | 2654.03-00 | Separate Shares | 09/24/2004 |
| 200439036 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
