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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 71776 - 71800 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200016016 | 17.15.00-00 | COMPROMISE AND SETTLEMENT: Default | 04/21/2000 |
| 200016015 | 368.03-00 | Stock for Property (Type "C") | 04/21/2000 |
| 200016015 | 368.13-00 | Transactions Involving Two or More Investment Companies | 04/21/2000 |
| 200016014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/21/2000 |
| 200016013 | 561.05-00 | Regulated Investment Companies | 04/21/2000 |
| 200016013 | 562.03-02 | Class of Stock | 04/21/2000 |
| 200016013 | 702.00-00 | Income and Credits of Partner | 04/21/2000 |
| 200016013 | 704.01-02 | Economic Effect | 04/21/2000 |
| 200016013 | 851.02-00 | Gross Income Requirement | 04/21/2000 |
| 200016013 | 851.03-00 | Diversification Requirement | 04/21/2000 |
| 200016013 | 7701.02-00 | Partnerships v. Associations | 04/21/2000 |
| 200016013 | 7704.01-00 | Meaning of | 04/21/2000 |
| 200016012 | 104.02-00 | Workmen's Compensation | 04/21/2000 |
| 200016011 | 1362.02-03 | Passive Investment Income | 04/21/2000 |
| 200016010 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/21/2000 |
| 200016009 | 936.04-00 | Revocation of Election | 04/21/2000 |
| 200016008 | 817.08-04 | Look-Through Diversification | 04/21/2000 |
| 200016007 | 1362.01-03 | Late Elections | 04/21/2000 |
| 200016006 | 6213.07-02 | Tentative Carryback Adjustments | 04/21/2000 |
| 200016005 | 41.01-00 | Alternative Incremental Credit | 04/21/2000 |
| 200016004 | 41.55-09 | Certain Acquisitions and Dispositions | 04/21/2000 |
| 200016003 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 04/21/2000 |
| 200016002 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 04/21/2000 |
| 200016002 | 263.07-01 | Commissions | 04/21/2000 |
| 200016002 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 04/21/2000 |
