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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 67876 - 67900 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200052026 | 664.03-02 | Charitable Remainder Unitrust | 12/29/2000 |
| 200052025 | 355.04-00 | Business Purpose | 12/29/2000 |
| 200052024 | 302.00-00 | Distributions in Redemption of Stock | 12/29/2000 |
| 200052023 | 368.02-00 | Stock for Stock (Type "B") | 12/29/2000 |
| 200052023 | 4978.00-00 | Tax on Certain Dispositions by Employee Stock Ownership Plans And Certain Cooperatives | 12/29/2000 |
| 200052022 | 1362.04-00 | Inadvertent Terminations | 12/29/2000 |
| 200052021 | 856.00-00 | Definition of Real Estate Investment Trust | 12/29/2000 |
| 200052020 | 338.01-02 | Time in which Election must be made | 12/29/2000 |
| 200052020 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 12/29/2000 |
| 200052019 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/29/2000 |
| 200052018 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 12/29/2000 |
| 200052018 | 338.01-02 | Time in which Election must be made | 12/29/2000 |
| 200052017 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 12/29/2000 |
| 200052017 | 6229.02-00 | Extension by Agreement | 12/29/2000 |
| 200052016 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/29/2000 |
| 200052016 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/29/2000 |
| 200052015 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/29/2000 |
| 200052015 | 368.05-00 | Recapitalization (Type "E") | 12/29/2000 |
| 200052015 | 1502.75-10 | When Group Remains in Existence | 12/29/2000 |
| 200052014 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 12/29/2000 |
| 200052013 | 143.07-01 | Average Area Purchase Price | 12/29/2000 |
| 200052012 | 1362.04-00 | Inadvertent Terminations | 12/29/2000 |
| 200052011 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 12/29/2000 |
| 200052010 | 1033.02-00 | Definition of Involuntary Conversion Events | 12/29/2000 |
| 200052009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 12/29/2000 |
