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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 57176 - 57200 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200403048 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/16/2004 |
| 200403048 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/16/2004 |
| 200403047 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/16/2004 |
| 200403046 | 61.00-00 | Gross Income v. Not Gross Income | 01/16/2004 |
| 200403046 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/16/2004 |
| 200403045 | 877.00-00 | Expatriation to Avoid Tax | 01/16/2004 |
| 200403044 | 170.14-00 | Qualified Conservation Contribution | 01/16/2004 |
| 200403043 | 41.01-00 | Alternative Incremental Credit | 01/16/2004 |
| 200403042 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/16/2004 |
| 200403041 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/16/2004 |
| 200403041 | 355.05-01 | Distribution of Control | 01/16/2004 |
| 200403040 | 338.01-02 | Time in which Election must be made | 01/16/2004 |
| 200403040 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/16/2004 |
| 200403039 | 9100.22-00 | Other | 01/16/2004 |
| 200403039 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/16/2004 |
| 200403038 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/16/2004 |
| 200403037 | 118.01-02 | Nonshareholder Contributions | 01/16/2004 |
| 200403037 | 118.02-00 | Contributions in Aid of Construction | 01/16/2004 |
| 200403036 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403036 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/16/2004 |
| 200403035 | 9100.22-00 | Other | 01/16/2004 |
| 200403035 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 01/16/2004 |
| 200403034 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/16/2004 |
| 200403033 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 01/16/2004 |
| 200403032 | 877.00-00 | Expatriation to Avoid Tax | 01/16/2004 |
