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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 70276 - 70300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200026009 | 702.00-00 | Income and Credits of Partner | 06/30/2000 |
| 200026009 | 245.00-00 | Dividends Received From Certain Foreign Corporations | 06/30/2000 |
| 200026008 | 1362.01-03 | Late Elections | 06/30/2000 |
| 200026007 | 9100.22-00 | Other | 06/30/2000 |
| 200026007 | 2056.07-01 | Effective Election | 06/30/2000 |
| 200026006 | 6402.04-00 | Requirement That a Claim Be Filed | 06/30/2000 |
| 200026006 | 7422.01-05 | Variance Between Claim and Pleading | 06/30/2000 |
| 200026005 | 6038A.00-00 | Information with Respect to Certain Foreign Corporations | 06/30/2000 |
| 200026004 | 2651.05-00 | Persons with a Deceased Parent | 06/30/2000 |
| 200026003 | 2056.07-00 | Qualified Terminable Interest Property | 06/30/2000 |
| 200026003 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/30/2000 |
| 200026003 | 2652.01-02 | Special Election for QTIP | 06/30/2000 |
| 200026002 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/30/2000 |
| 200026002 | 2651.05-00 | Persons with a Deceased Parent | 06/30/2000 |
| 200026001 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/30/2000 |
| 200026001 | 2651.05-00 | Persons with a Deceased Parent | 06/30/2000 |
| 200025064 | 401.29-00 | Cash or Deferred Arrangements | 06/23/2000 |
| 200025063 | 403.04-01 | Exclusion Allowance | 06/23/2000 |
| 200025062 | 402.08-00 | Rollover Contributions | 06/23/2000 |
| 200025062 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 06/23/2000 |
| 200025061 | 414.08-00 | Church Plan | 06/23/2000 |
| 200025060 | 414.01-00 | Service for Predecessor Employer | 06/23/2000 |
| 200025059 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 06/23/2000 |
| 200025058 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 06/23/2000 |
| 200025057 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 06/23/2000 |
