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.
- Enter a term in the Find box.
- Click the Search button.
Showing 71176 - 71200 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200004015 | 1502.20-00 | Loss Disallowance Rule | 01/28/2000 |
| 200004014 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 01/28/2000 |
| 200004014 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus | 01/28/2000 |
| 200004014 | 2031.00-00 | Definition | 01/28/2000 |
| 200004014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/28/2000 |
| 200004014 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/28/2000 |
| 200004013 | 862.00-00 | Income From Sources Without U.S. | 01/28/2000 |
| 200004013 | 861.00-00 | Income From Sources Within the U.S. | 01/28/2000 |
| 200004012 | 1362.01-03 | Late Elections | 01/28/2000 |
| 200004011 | 482.08-00 | Interest | 01/28/2000 |
| 200004011 | 482.08-04 | Loan v. Capital Contribution | 01/28/2000 |
| 200004011 | 1442.04-00 | Interest | 01/28/2000 |
| 200004010 | 1362.01-03 | Late Elections | 01/28/2000 |
| 200004009 | 453B.01-00 | In General | 01/28/2000 |
| 200004008 | 472.09-00 | Inventory Price Index Method | 01/28/2000 |
| 200004007 | 311.00-00 | Taxability of Corporation on Distribution | 01/28/2000 |
| 200004007 | 311.02-00 | Distributions of Appreciated Property | 01/28/2000 |
| 200004007 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/28/2000 |
| 200004006 | 988.02-03 | Payables and Receivables | 01/28/2000 |
| 200004005 | 446.03-04 | Other Methods and Combinations of Methods | 01/28/2000 |
| 200004005 | 1012.12-00 | Real Estate | 01/28/2000 |
| 200004004 | 446.04-03 | Consent Needed | 01/28/2000 |
| 200004002 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 01/28/2000 |
| 200004001 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/28/2000 |
| 200004001 | 274.13-02 | Skyboxes | 01/28/2000 |