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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 56701 - 56725 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200409033 | 7701.00-00 | Definitions | 02/27/2004 |
| 200409033 | 6041.00-00 | Information at Source | 02/27/2004 |
| 200409032 | 1362.01-03 | Late Elections | 02/27/2004 |
| 200409031 | 9100.04-00 | Section 168; MACRS | 02/27/2004 |
| 200409030 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 02/27/2004 |
| 200409030 | 337.16-00 | Loss Disallowance | 02/27/2004 |
| 200409030 | 1502.20-00 | Loss Disallowance Rule | 02/27/2004 |
| 200409029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/27/2004 |
| 200409028 | 2642.00-00 | Inclusion Ratio | 02/27/2004 |
| 200409028 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2004 |
| 200409027 | 355.01-01 | Split-Off | 02/27/2004 |
| 200409027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/27/2004 |
| 200409026 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 02/27/2004 |
| 200409026 | 2632.01-00 | Time and Manner of Allocation | 02/27/2004 |
| 200409026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/27/2004 |
| 200409025 | 9114.03-24 | Luxembourg | 02/27/2004 |
| 200409024 | 355.01-01 | Split-Off | 02/27/2004 |
| 200409024 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/27/2004 |
| 200409023 | 1362.04-00 | Inadvertent Terminations | 02/27/2004 |
| 200409022 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 02/27/2004 |
| 200409022 | 9114.03-19 | Ireland | 02/27/2004 |
| 200409021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/27/2004 |
| 200409021 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/27/2004 |
| 200409020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/27/2004 |
| 200409020 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/27/2004 |
