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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 71276 - 71300 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200013028 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/31/2000 |
| 200013028 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2000 |
| 200013027 | 1362.04-00 | Inadvertent Terminations | 03/31/2000 |
| 200013026 | 117.05-00 | Limitation | 03/31/2000 |
| 200013025 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/31/2000 |
| 200013025 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/31/2000 |
| 200013024 | 1362.01-03 | Late Elections | 03/31/2000 |
| 200013023 | 42.14-01 | Correction of Administrative Errors and Omissions | 03/31/2000 |
| 200013022 | 1362.02-03 | Passive Investment Income | 03/31/2000 |
| 200013021 | 856.04-00 | Rents From Real Property | 03/31/2000 |
| 200013020 | 355.03-00 | Active Business | 03/31/2000 |
| 200013020 | 355.04-00 | Business Purpose | 03/31/2000 |
| 200013018 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/31/2000 |
| 200013018 | 1504.00-00 | Definitions | 03/31/2000 |
| 200013017 | 41.00-00 | Credit for Increasing Research Activities | 03/31/2000 |
| 200013016 | 1502.77-00 | Common Parent Agent for Subsidiaries | 03/31/2000 |
| 200013015 | 2519.00-00 | Disposition of Certain Life Estates | 03/31/2000 |
| 200013015 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 03/31/2000 |
| 200013014 | 1001.02-00 | Amount Realized | 03/31/2000 |
| 200013014 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/31/2000 |
| 200013013 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 03/31/2000 |
| 200013012 | 2041.03-00 | General Power v. Not a General Power | 03/31/2000 |
| 200013012 | 2514.03-00 | Definition of General Power of Appointment | 03/31/2000 |
| 200013011 | 9200.00-00 | Tax Shelter (Use This Category Only When No Other Category Is Appropriate) | 03/31/2000 |
| 200013011 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 03/31/2000 |
