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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 64426 - 64450 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200149023 | 1503.04-04 | Dual Resident Corporation | 12/07/2001 |
| 200149022 | 3231.01-00 | Employers v. Not Employers | 12/07/2001 |
| 200149021 | 9100.22-00 | Other | 12/07/2001 |
| 200149021 | 1503.04-04 | Dual Resident Corporation | 12/07/2001 |
| 200149020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/07/2001 |
| 200149019 | 61.00-00 | Gross Income v. Not Gross Income | 12/07/2001 |
| 200149019 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 12/07/2001 |
| 200149019 | 704.05-00 | Contributed Property | 12/07/2001 |
| 200149019 | 924.00-00 | Foreign Trading Gross Receipts | 12/07/2001 |
| 200149019 | 6231.00-00 | Definitions and Special Rules | 12/07/2001 |
| 200149018 | 1362.01-03 | Late Elections | 12/07/2001 |
| 200149017 | 988.00-00 | Treatment of Certain Foreign Currency Transactions | 12/07/2001 |
| 200149016 | 643.06-00 | Multiple Trusts | 12/07/2001 |
| 200149016 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 12/07/2001 |
| 200149015 | 2055.08-00 | Disclaimers | 12/07/2001 |
| 200149015 | 2518.03-00 | Undivided Portion of an Interest | 12/07/2001 |
| 200149014 | 6213.07-02 | Tentative Carryback Adjustments | 12/07/2001 |
| 200149013 | 468B.06-00 | Other Funds | 12/07/2001 |
| 200149013 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/07/2001 |
| 200149013 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/07/2001 |
| 200149012 | 4252.00-00 | Definitions | 12/07/2001 |
| 200149012 | 4253.06-00 | Common Carriers and Communication Companies | 12/07/2001 |
| 200149011 | 50.20.00-00 | LEVY: Levy procedure | 12/07/2001 |
| 200149010 | 6013.04-01 | Innocent Spouse Relief | 12/07/2001 |
| 200149009 | 1502.12-00 | Separate Taxable Income | 12/07/2001 |
