)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 68876 - 68900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200044010 | 9100.01-00 | Section 42; Low-Income Housing Credit | 11/03/2000 |
| 200044009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/03/2000 |
| 200044009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2000 |
| 200044008 | 189.00-00 | (Repealed - 1986 Act) Amortization of Real Property Construction Period Interest and Taxes | 11/03/2000 |
| 200044007 | 162.36-04 | Performance-Based Compensation | 11/03/2000 |
| 200044006 | 6212.01-01 | Joint Liability | 11/03/2000 |
| 200044005 | 42.00-00 | Low-Income Housing Credit | 11/03/2000 |
| 200044005 | 42.04-00 | Eligible Basis | 11/03/2000 |
| 200044005 | 42.04-01 | New Buildings | 11/03/2000 |
| 200044005 | 167.14-11 | Other Intangible Property | 11/03/2000 |
| 200044005 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/03/2000 |
| 200044005 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 11/03/2000 |
| 200044004 | 42.04-00 | Eligible Basis | 11/03/2000 |
| 200044004 | 42.04-01 | New Buildings | 11/03/2000 |
| 200044004 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/03/2000 |
| 200044003 | 55.01-02 | Separate and Parallel System | 11/03/2000 |
| 200044003 | 381.01-00 | Net Operating Loss Carryovers | 11/03/2000 |
| 200044002 | 593.00-00 | Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | 11/03/2000 |
| 200044001 | 6413.00-00 | Special Rules Applicable to Certain Employment Taxes | 11/03/2000 |
| 200044001 | 6402.00-00 | Authority to Make Credits or Refunds | 11/03/2000 |
| 200043055 | 414.08-00 | Church Plan | 10/27/2000 |
| 200043054 | 4942.03-05 | Qualifying Distribution | 10/27/2000 |
| 200043054 | 4942.03-07 | Set-Asides | 10/27/2000 |
| 200043053 | 507.01-01 | Special Rules | 10/27/2000 |
| 200043053 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 10/27/2000 |
