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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 67876 - 67900 of 78417
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200123025 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2001 |
| 200123024 | 807.03-00 | Method of Computing Reserves for Purposes of Computing Income | 06/08/2001 |
| 200123024 | 807.05-00 | Adjustments for Change in Computing Reserves | 06/08/2001 |
| 200123024 | 811.04-00 | Double Counting | 06/08/2001 |
| 200123023 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123022 | 1362.00-00 | Election by Small Business Corporation | 06/08/2001 |
| 200123021 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/08/2001 |
| 200123020 | 367.00-00 | Foreign Corporations | 06/08/2001 |
| 200123019 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123018 | 4471.00-00 | Transportation By Water | 06/08/2001 |
| 200123017 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123016 | 1362.00-00 | Election by Small Business Corporation | 06/08/2001 |
| 200123015 | 1362.00-00 | Election by Small Business Corporation | 06/08/2001 |
| 200123014 | 2601.03-01 | Irrevocable Trusts | 06/08/2001 |
| 200123013 | 2601.03-01 | Irrevocable Trusts | 06/08/2001 |
| 200123012 | 2601.03-01 | Irrevocable Trusts | 06/08/2001 |
| 200123011 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/08/2001 |
| 200123011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/08/2001 |
| 200123011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/08/2001 |
| 200123010 | 6229.02-00 | Extension by Agreement | 06/08/2001 |
| 200123009 | 6151.00-00 | Time and Place for Paying Tax Shown on Returns | 06/08/2001 |
| 200123009 | 6213.00-00 | Restrictions Applicable to Deficiencies; Petition to Tax Court | 06/08/2001 |
| 200123009 | 6201.00-00 | Assessment Authority | 06/08/2001 |
| 200123009 | 6203.00-00 | Method of Assessment | 06/08/2001 |
