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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 70101 - 70125 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200028026 | 1362.04-00 | Inadvertent Terminations | 07/14/2000 |
| 200028025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/14/2000 |
| 200028024 | 338.01-02 | Time in which Election must be made | 07/14/2000 |
| 200028024 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/14/2000 |
| 200028023 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/14/2000 |
| 200028022 | 43.04-00 | Qualified Enhanced Oil Recovery Costs | 07/14/2000 |
| 200028021 | 2056.07-01 | Effective Election | 07/14/2000 |
| 200028021 | 2652.01-02 | Special Election for QTIP | 07/14/2000 |
| 200028021 | 2632.01-00 | Time and Manner of Allocation | 07/14/2000 |
| 200028020 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 07/14/2000 |
| 200028020 | 2518.04-00 | Disclaimer by Surviving Spouse | 07/14/2000 |
| 200028019 | 108.03-01 | Partnership | 07/14/2000 |
| 200028019 | 708.01-00 | Termination | 07/14/2000 |
| 200028018 | 831.03-00 | Whether Company Qualifies as Insurance Company | 07/14/2000 |
| 200028018 | 832.00-00 | Insurance Company Taxable Income | 07/14/2000 |
| 200028017 | 1362.01-03 | Late Elections | 07/14/2000 |
| 200028016 | 1362.01-03 | Late Elections | 07/14/2000 |
| 200028015 | 1362.01-03 | Late Elections | 07/14/2000 |
| 200028014 | 856.04-00 | Rents From Real Property | 07/14/2000 |
| 200028013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/14/2000 |
| 200028012 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/14/2000 |
| 200028012 | 2652.01-02 | Special Election for QTIP | 07/14/2000 |
| 200028012 | 2632.03-00 | Allocation of Unused GST Exemption | 07/14/2000 |
| 200028011 | 1502.75-00 | Filing Requirements | 07/14/2000 |
| 200028011 | 1502.13-00 | Intercompany Transactions | 07/14/2000 |
