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 70551 - 70575 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200019037 | 1503.04-04 | Dual Resident Corporation | 05/12/2000 |
| 200019036 | 368.08-00 | Continuity of Interest Rule | 05/12/2000 |
| 200019035 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/12/2000 |
| 200019035 | 367.00-00 | Foreign Corporations | 05/12/2000 |
| 200019034 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/12/2000 |
| 200019033 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200019032 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200019031 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200019030 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/12/2000 |
| 200019029 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/12/2000 |
| 200019028 | 1362.01-03 | Late Elections | 05/12/2000 |
| 200019027 | 1502.75-00 | Filing Requirements | 05/12/2000 |
| 200019026 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 05/12/2000 |
| 200019026 | 482.11-00 | Transfer or Use of Intangibles | 05/12/2000 |
| 200019025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/12/2000 |
| 200019024 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/12/2000 |
| 200019023 | 115.00-00 | Income of States, Municipalities, etc. | 05/12/2000 |
| 200019022 | 29.01-00 | Allowance of Credit | 05/12/2000 |
| 200019021 | 927.01-00 | Definition of Export Property | 05/12/2000 |
| 200019020 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 05/12/2000 |
| 200019019 | 1031.01-00 | Property Held For Productive Use or Investment | 05/12/2000 |
| 200019019 | 1031.05-00 | Deferred Exchanges | 05/12/2000 |
| 200019019 | 752.01-00 | Increase in Partner's Liabilities | 05/12/2000 |
| 200019019 | 752.02-00 | Decrease in Partner's Liabilities | 05/12/2000 |
| 200019019 | 761.01-01 | Organizations Treated as a Partnership | 05/12/2000 |
