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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 55776 - 55800 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200428028 | 1362.01-00 | Eligible v. Ineligible | 07/09/2004 |
| 200428027 | 265.08-00 | Pro Rata Allocation of Interest Expense of Financial Institutions to Tax-Exempt Interest | 07/09/2004 |
| 200428027 | 291.01-01 | Certain Financial Institutions Preference Items | 07/09/2004 |
| 200428027 | 291.03-01 | Financial Institution Preference Item | 07/09/2004 |
| 200428026 | 338.01-02 | Time in which Election must be made | 07/09/2004 |
| 200428026 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/09/2004 |
| 200428025 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/09/2004 |
| 200428024 | 305.13-00 | Deemed Distributions | 07/09/2004 |
| 200428023 | 305.13-00 | Deemed Distributions | 07/09/2004 |
| 200428022 | 148.00-00 | Arbitrage | 07/09/2004 |
| 200428021 | 115.00-00 | Income of States, Municipalities, etc. | 07/09/2004 |
| 200428021 | 3306.03-01 | Services for U.S. or an Instrumentality Excepted | 07/09/2004 |
| 200428020 | 1031.05-00 | Deferred Exchanges | 07/09/2004 |
| 200428019 | 856.04-00 | Rents From Real Property | 07/09/2004 |
| 200428018 | 877.00-00 | Expatriation to Avoid Tax | 07/09/2004 |
| 200428017 | 643.06-00 | Multiple Trusts | 07/09/2004 |
| 200428017 | 1001.02-07 | Property Differing Materially | 07/09/2004 |
| 200428017 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 07/09/2004 |
| 200428017 | 2501.01-00 | Gift v. Not a Gift | 07/09/2004 |
| 200428017 | 2601.03-01 | Irrevocable Trusts | 07/09/2004 |
| 200428016 | 884.00-00 | Branch Tax | 07/09/2004 |
| 200428015 | 115.00-00 | Income of States, Municipalities, etc. | 07/09/2004 |
| 200428014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/09/2004 |
| 200428013 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 07/09/2004 |
| 200428012 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 07/09/2004 |
