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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Afiche 60176 - 60200 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200252092 | 4941.04-00 | Definition of Self-Dealing | 12/27/2002 |
| 200252091 | 263.03-02 | Repair v. Permanent Improvement | 12/27/2002 |
| 200252090 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252089 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252088 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 12/27/2002 |
| 200252087 | 104.02-00 | Workmen's Compensation | 12/27/2002 |
| 200252086 | 2642.00-00 | Inclusion Ratio | 12/27/2002 |
| 200252086 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252085 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/27/2002 |
| 200252084 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 12/27/2002 |
| 200252083 | 2601.03-01 | Irrevocable Trusts | 12/27/2002 |
| 200252082 | 754.02-00 | Timeliness of Election | 12/27/2002 |
| 200252082 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252081 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2002 |
| 200252080 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/27/2002 |
| 200252079 | 754.02-00 | Timeliness of Election | 12/27/2002 |
| 200252079 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252078 | 1362.04-00 | Inadvertent Terminations | 12/27/2002 |
| 200252077 | 2055.09-02 | Contest | 12/27/2002 |
| 200252076 | 2642.00-00 | Inclusion Ratio | 12/27/2002 |
| 200252076 | 9100.22-00 | Other | 12/27/2002 |
| 200252075 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/27/2002 |
| 200252075 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252075 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252074 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/27/2002 |
