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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 70601 - 70625 of 75786
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 200011011 | 482.12-03 | Cost Plus Method | 03/17/2000 |
| 200011011 | 936.00-00 | Puerto Rico and Possession Tax Credit | 03/17/2000 |
| 200011011 | 936.06-00 | QPSII-Caribbean Basin Initiative | 03/17/2000 |
| 200011010 | 355.01-00 | Spin-Off | 03/17/2000 |
| 200011010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/17/2000 |
| 200011010 | 168.00-00 | Modified Accelerated Cost Recovery System | 03/17/2000 |
| 200011009 | 4161.00-00 | Sporting Goods Taxes | 03/17/2000 |
| 200011008 | 2043.00-00 | Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) | 03/17/2000 |
| 200011008 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 03/17/2000 |
| 200011008 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 03/17/2000 |
| 200011007 | 1502.13-00 | Intercompany Transactions | 03/17/2000 |
| 200011007 | 446.04-03 | Consent Needed | 03/17/2000 |
| 200011006 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/17/2000 |
| 200011006 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 03/17/2000 |
| 200011006 | 1234.00-00 | Option to Buy or Sell | 03/17/2000 |
| 200011005 | 61.00-00 | Gross Income v. Not Gross Income | 03/17/2000 |
| 200011005 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/17/2000 |
| 200011005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/17/2000 |
| 200011005 | 7805.04-01 | Retroactive Application of Rulings | 03/17/2000 |
| 200011004 | 61.43-01 | Lease of Property | 03/17/2000 |
| 200011004 | 61.50-00 | Leveraged Leasing | 03/17/2000 |
| 200011004 | 161.00-00 | Allowance of Deductions (Deductible v. Not Deductible) | 03/17/2000 |
| 200011004 | 9214.04-00 | Computer Leasing | 03/17/2000 |
| 200011003 | 301.07-00 | Constructive Dividend | 03/17/2000 |
| 200011002 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 03/17/2000 |