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.
- Enter a term in the Find box.
- Click the Search button.
Showing 73626 - 73650 of 78403
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200006047 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/11/2000 |
| 200006046 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006045 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006044 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006043 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006042 | 1362.04-00 | Inadvertent Terminations | 02/11/2000 |
| 200006041 | 1362.04-00 | Inadvertent Terminations | 02/11/2000 |
| 200006040 | 49.04.00-00 | JUDGMENTS: Res judicata | 02/11/2000 |
| 200006039 | 1362.00-00 | Election by Small Business Corporation | 02/11/2000 |
| 200006038 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/11/2000 |
| 200006037 | 165.00-00 | Deductions For Losses | 02/11/2000 |
| 200006037 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2000 |
| 200006036 | 9100.22-00 | Other | 02/11/2000 |
| 200006036 | 884.09-00 | Branch - Level Interest Tax | 02/11/2000 |
| 200006035 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006034 | 6166.03-00 | Active Trade or Business | 02/11/2000 |
| 200006033 | 3121.04-01 | Common Law Tests | 02/11/2000 |
| 200006033 | 3401.04-02 | Employee v. Not an Employee | 02/11/2000 |
| 200006032 | 7702.00-00 | Life Insurance Contract Defined | 02/11/2000 |
| 200006032 | 7702.20-00 | Correction of Errors | 02/11/2000 |
| 200006031 | 42.14-01 | Correction of Administrative Errors and Omissions | 02/11/2000 |
| 200006030 | 7702.00-00 | Life Insurance Contract Defined | 02/11/2000 |
| 200006030 | 7702.20-00 | Correction of Errors | 02/11/2000 |
| 200006029 | 468B.06-00 | Other Funds | 02/11/2000 |
| 200006029 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 02/11/2000 |
