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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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Showing 66201 - 66225 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200120001 | 1001.02-00 | Amount Realized | 05/18/2001 |
| 200120001 | 166.00-00 | Bad Debts | 05/18/2001 |
| 200120001 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 05/18/2001 |
| 200120001 | 1276.00-00 | Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income | 05/18/2001 |
| 200120001 | 1278.01-01 | Market Discount Bond | 05/18/2001 |
| 200120001 | 1278.01-02 | Market Discount | 05/18/2001 |
| 200119064 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 05/11/2001 |
| 200119063 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/11/2001 |
| 200119062 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 05/11/2001 |
| 200119062 | 4943.04-00 | Other Definitions and Rules | 05/11/2001 |
| 200119061 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 05/11/2001 |
| 200119060 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 05/11/2001 |
| 200119060 | 72.20-04 | Substantially Equal Payments | 05/11/2001 |
| 200119059 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2001 |
| 200119058 | 414.07-00 | Governmental Plan | 05/11/2001 |
| 200119057 | 507.00-00 | Termination of Private Foundation Status | 05/11/2001 |
| 200119056 | 507.00-00 | Termination of Private Foundation Status | 05/11/2001 |
| 200119055 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119054 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119053 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119052 | 9999.98-00 | Not Able to Identify Under Present List | 05/11/2001 |
| 200119051 | 9114.03-19 | Ireland | 05/11/2001 |
| 200119051 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/11/2001 |
| 200119050 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/11/2001 |
| 200119049 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 05/11/2001 |
