)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 70076 - 70100 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200024035 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/16/2000 |
| 200024034 | 1504.00-00 | Definitions | 06/16/2000 |
| 200024033 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/16/2000 |
| 200024032 | 817.00-00 | Treatment of Variable Contracts | 06/16/2000 |
| 200024032 | 817.08-04 | Look-Through Diversification | 06/16/2000 |
| 200024031 | 1362.01-03 | Late Elections | 06/16/2000 |
| 200024030 | 1362.01-03 | Late Elections | 06/16/2000 |
| 200024029 | 1362.01-03 | Late Elections | 06/16/2000 |
| 200024028 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/16/2000 |
| 200024028 | 355.01-01 | Split-Off | 06/16/2000 |
| 200024027 | 1362.00-00 | Election by Small Business Corporation | 06/16/2000 |
| 200024026 | 1362.01-03 | Late Elections | 06/16/2000 |
| 200024025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/16/2000 |
| 200024024 | 7701.00-00 | Definitions | 06/16/2000 |
| 200024023 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/16/2000 |
| 200024022 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 06/16/2000 |
| 200024021 | 1503.04-00 | Dual Consolidated Loss | 06/16/2000 |
| 200024021 | 1503.04-07 | Recapture | 06/16/2000 |
| 200024020 | 1362.04-00 | Inadvertent Terminations | 06/16/2000 |
| 200024019 | 2041.04-00 | Special Powers | 06/16/2000 |
| 200024019 | 2041.05-00 | Exercise of Powers | 06/16/2000 |
| 200024019 | 2601.03-00 | Exceptions | 06/16/2000 |
| 200024018 | 104.02-00 | Workmen's Compensation | 06/16/2000 |
| 200024018 | 3121.01-00 | Wages | 06/16/2000 |
| 200024017 | 2041.04-00 | Special Powers | 06/16/2000 |
