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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 70401 - 70425 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200021005 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 05/26/2000 |
| 200021005 | 7872.06-02 | Below Market Loans Involving Foreign Persons | 05/26/2000 |
| 200021003 | 833.02-00 | Special Deduction | 05/26/2000 |
| 200021002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 05/26/2000 |
| 200021001 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 05/26/2000 |
| 200020063 | 72.20-04 | Substantially Equal Payments | 05/19/2000 |
| 200020062 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/19/2000 |
| 200020062 | 408.00-00 | Individual Retirement Accounts | 05/19/2000 |
| 200020061 | 414.00-00 | Definitions and Special Rules | 05/19/2000 |
| 200020060 | 501.22-00 | Section 501(c)(22) Organizations | 05/19/2000 |
| 200020060 | 4941.04-00 | Definition of Self-Dealing | 05/19/2000 |
| 200020060 | 4945.04-00 | Definition of Taxable Expenditure | 05/19/2000 |
| 200020059 | 4942.00-00 | Taxes on Failure to Distribute Income | 05/19/2000 |
| 200020058 | 507.00-00 | Termination of Private Foundation Status | 05/19/2000 |
| 200020057 | 501.03-08 | Educational Organizations | 05/19/2000 |
| 200020057 | 509.02-02 | Supporting Organizations | 05/19/2000 |
| 200020057 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/19/2000 |
| 200020056 | 501.06-02 | Conduct of Business for Profit | 05/19/2000 |
| 200020056 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/19/2000 |
| 200020055 | 162.08-06 | Commuting | 05/19/2000 |
| 200020054 | 9100.18-00 | Section 927; FSC Election | 05/19/2000 |
| 200020054 | 927.04-00 | Election and Termination of Election | 05/19/2000 |
| 200020053 | 9100.22-00 | Other | 05/19/2000 |
| 200020053 | 1503.04-04 | Dual Resident Corporation | 05/19/2000 |
| 200020052 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/19/2000 |
