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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 56301 - 56325 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200418048 | 402.03-00 | Foreign Situs Trust | 04/30/2004 |
| 200418047 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 04/30/2004 |
| 200418046 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/30/2004 |
| 200418045 | 402.08-00 | Rollover Contributions | 04/30/2004 |
| 200418044 | 115.00-00 | Income of States, Municipalities, etc. | 04/30/2004 |
| 200418043 | 9100.22-00 | Other | 04/30/2004 |
| 200418043 | 1503.04-04 | Dual Resident Corporation | 04/30/2004 |
| 200418042 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2004 |
| 200418041 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/30/2004 |
| 200418041 | 1502.75-00 | Filing Requirements | 04/30/2004 |
| 200418040 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 04/30/2004 |
| 200418040 | 642.03-00 | Charitable Deduction | 04/30/2004 |
| 200418039 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/30/2004 |
| 200418039 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/30/2004 |
| 200418038 | 860D.01-00 | Election | 04/30/2004 |
| 200418038 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2004 |
| 200418037 | 877.00-00 | Expatriation to Avoid Tax | 04/30/2004 |
| 200418036 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/30/2004 |
| 200418035 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 04/30/2004 |
| 200418034 | 1362.01-03 | Late Elections | 04/30/2004 |
| 200418033 | 1502.75-00 | Filing Requirements | 04/30/2004 |
| 200418033 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/30/2004 |
| 200418032 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/30/2004 |
| 200418032 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/30/2004 |
| 200418031 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/2004 |
