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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 71226 - 71250 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200014023 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/07/2000 |
| 200014023 | 355.01-00 | Spin-Off | 04/07/2000 |
| 200014023 | 357.02-00 | Liabilities in Excess of Basis | 04/07/2000 |
| 200014022 | 1362.01-03 | Late Elections | 04/07/2000 |
| 200014021 | 1362.01-03 | Late Elections | 04/07/2000 |
| 200014020 | 1362.01-03 | Late Elections | 04/07/2000 |
| 200014019 | 1362.01-03 | Late Elections | 04/07/2000 |
| 200014018 | 1362.01-03 | Late Elections | 04/07/2000 |
| 200014017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/07/2000 |
| 200014016 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/07/2000 |
| 200014015 | 332.00-00 | Complete Liquidation of Subsidiaries | 04/07/2000 |
| 200014015 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/07/2000 |
| 200014015 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 04/07/2000 |
| 200014014 | 166.06-00 | Other | 04/07/2000 |
| 200014014 | 385.01-00 | Debt v. Equity | 04/07/2000 |
| 200014013 | 2031.00-00 | Definition | 04/07/2000 |
| 200014012 | 6601.08-00 | Interest After Credit Election (May Dept. Stores) | 04/07/2000 |
| 200014011 | 1362.02-03 | Passive Investment Income | 04/07/2000 |
| 200014010 | 469.00-00 | Passive Activity Losses and Credits Limited | 04/07/2000 |
| 200014009 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/07/2000 |
| 200014008 | 636.00-00 | Income Tax Treatment of Mineral Production Payments | 04/07/2000 |
| 200014007 | 108.00-00 | Income From Discharge of Indebtedness | 04/07/2000 |
| 200014006 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/07/2000 |
| 200014005 | 807.03-01 | Amount of Reserve | 04/07/2000 |
| 200014004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/07/2000 |
