)
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 64851 - 64875 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200135039 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/31/2001 |
| 200135039 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/31/2001 |
| 200135038 | 355.04-00 | Business Purpose | 08/31/2001 |
| 200135036 | 168.20-00 | Classification of Property | 08/31/2001 |
| 200135036 | 446.04-17 | Change in Method of Accounting for Depreciation | 08/31/2001 |
| 200135035 | 1362.00-00 | Election by Small Business Corporation | 08/31/2001 |
| 200135034 | 1362.01-03 | Late Elections | 08/31/2001 |
| 200135033 | 1362.01-03 | Late Elections | 08/31/2001 |
| 200135032 | 1504.00-00 | Definitions | 08/31/2001 |
| 200135030 | 51.07.06-01 | LIENS: Filing: Place to file: District Court | 08/31/2001 |
| 200135029 | 6698.00-00 | Failure to File Partnership Return | 08/31/2001 |
| 200135028 | 51.07.00-00 | LIENS: Filing | 08/31/2001 |
| 200135027 | 6402.02-00 | Refund Subject to Off-Set | 08/31/2001 |
| 200135025 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 08/31/2001 |
| 200135024 | 6702.00-00 | Frivolous Income Tax Return | 08/31/2001 |
| 200135022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/31/2001 |
| 200135021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/31/2001 |
| 200135020 | 305.01-00 | Stock Dividends | 08/31/2001 |
| 200135020 | 902.00-00 | Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or More of Voting Stock of Foreign Corporation (See Also 960.00-00|et. seq.) | 08/31/2001 |
| 200135019 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 08/31/2001 |
| 200135019 | 853.00-00 | Foreign Tax Credit Allowed Shareholders | 08/31/2001 |
| 200135019 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/31/2001 |
| 200135018 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/31/2001 |
| 200135018 | 146.07-00 | Carryforward of Allocation | 08/31/2001 |
| 200135017 | 1362.01-03 | Late Elections | 08/31/2001 |
