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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 58426 - 58450 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200329038 | 9114.03-06 | Canada | 07/18/2003 |
| 200329037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2003 |
| 200329036 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2003 |
| 200329035 | 642.03-06 | Pooled Income Funds | 07/18/2003 |
| 200329034 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/18/2003 |
| 200329033 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/18/2003 |
| 200329032 | 216.01-02 | Gross Income Requirement | 07/18/2003 |
| 200329031 | 642.03-06 | Pooled Income Funds | 07/18/2003 |
| 200329030 | 7701.02-00 | Partnerships v. Associations | 07/18/2003 |
| 200329030 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2003 |
| 200329029 | 1362.01-03 | Late Elections | 07/18/2003 |
| 200329028 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/18/2003 |
| 200329027 | 453.08-00 | Revocation of Elections | 07/18/2003 |
| 200329026 | 453.08-00 | Revocation of Elections | 07/18/2003 |
| 200329025 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 07/18/2003 |
| 200329024 | 1362.01-03 | Late Elections | 07/18/2003 |
| 200329023 | 305.13-00 | Deemed Distributions | 07/18/2003 |
| 200329022 | 1362.02-03 | Passive Investment Income | 07/18/2003 |
| 200329021 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 07/18/2003 |
| 200329020 | 9100.22-00 | Other | 07/18/2003 |
| 200329020 | 382.02-05 | Closing of the Books | 07/18/2003 |
| 200329019 | 646.00-00 | Alaska Native Settlement Trusts | 07/18/2003 |
| 200329019 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/18/2003 |
| 200329019 | 7701.03-00 | Association v. Trust | 07/18/2003 |
| 200329018 | 646.00-00 | Alaska Native Settlement Trusts | 07/18/2003 |
