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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Nimewo UILC Sijè Dat Piblikasyon
200023029 1362.01-03 Late Elections 06/09/2000
200023028 1362.01-03 Late Elections 06/09/2000
200023027 1362.01-03 Late Elections 06/09/2000
200023026 2652.01-02 Special Election for QTIP 06/09/2000
200023026 9100.00-00 Extension of Time for Making Certain Elections 06/09/2000
200023025 852.04-00 Exempt Interest Dividends 06/09/2000
200023024 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 06/09/2000
200023024 964.01-00 Earnings and Profits 06/09/2000
200023023 338.01-01 Basis of Assets 06/09/2000
200023023 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/09/2000
200023022 115.00-00 Income of States, Municipalities, etc. 06/09/2000
200023021 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/09/2000
200023021 311.05-00 Appreciated Property Used to Redeem Stock 06/09/2000
200023020 2702.02-02 Personal Residence in Trust 06/09/2000
200023019 355.01-00 Spin-Off 06/09/2000
200023019 368.04-00 Assets for Control of Transferee (Type "D") 06/09/2000
200023018 149.02-00 Federally Guaranteed Bond Not Exempt 06/09/2000
200023017 368.00-00 Definitions Relating to Corporate Reorganizations 06/09/2000
200023016 351.00-00 Transfer to Corporation Controlled by Transferor 06/09/2000
200023015 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023014 482.11-08 Cost Sharing Agreements 06/09/2000
200023013 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023012 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023011 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023010 162.04-02 Insurance 06/09/2000

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