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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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Afiche 69001 - 69025 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200037027 | 863.02-00 | Partly From Sources Within and Partly From Sources Without U.S. | 09/15/2000 |
| 200037026 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/15/2000 |
| 200037025 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037024 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037023 | 1362.04-00 | Inadvertent Terminations | 09/15/2000 |
| 200037022 | 1362.01-03 | Late Elections | 09/15/2000 |
| 200037021 | 1362.01-02 | Election After Termination | 09/15/2000 |
| 200037020 | 468A.00-00 | Special Rules for Decommissioning Cost | 09/15/2000 |
| 200037020 | 1012.06-00 | Liabilities Assumed as Purchase Price | 09/15/2000 |
| 200037020 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 09/15/2000 |
| 200037019 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 09/15/2000 |
| 200037019 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/15/2000 |
| 200037018 | 148.09-00 | Penalty in Lieu of Rebate | 09/15/2000 |
| 200037017 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/15/2000 |
| 200037017 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/15/2000 |
| 200037017 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037017 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/15/2000 |
| 200037016 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/15/2000 |
| 200037016 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/15/2000 |
| 200037016 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037016 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/15/2000 |
| 200037015 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 09/15/2000 |
| 200037015 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/15/2000 |
| 200037015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/15/2000 |
| 200037015 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/15/2000 |
