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 61876 - 61900 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200230022 | 2055.12-10 | Reformations of Nonqualifying Interests | 07/26/2002 |
| 200230022 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 07/26/2002 |
| 200230021 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/26/2002 |
| 200230020 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2002 |
| 200230019 | 2601.04-05 | Cases of Mental Incompetency | 07/26/2002 |
| 200230018 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 07/26/2002 |
| 200230018 | 691.00-00 | Recipients of Income in Respect of Decedents | 07/26/2002 |
| 200230018 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/26/2002 |
| 200230017 | 1223.00-00 | Holding Period of Capital Assets | 07/26/2002 |
| 200230017 | 2207A.02-00 | Recovery With Respect to Gift Tax | 07/26/2002 |
| 200230017 | 2519.00-00 | Disposition of Certain Life Estates | 07/26/2002 |
| 200230017 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 07/26/2002 |
| 200230016 | 453.08-00 | Revocation of Elections | 07/26/2002 |
| 200230015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2002 |
| 200230014 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2002 |
| 200230013 | 6231.01-01 | Exception for Small Partnerships | 07/26/2002 |
| 200230012 | 911.11-03 | Reelection | 07/26/2002 |
| 200230011 | 1362.01-03 | Late Elections | 07/26/2002 |
| 200230010 | 1362.01-03 | Late Elections | 07/26/2002 |
| 200230009 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/26/2002 |
| 200230008 | 1362.01-03 | Late Elections | 07/26/2002 |
| 200230007 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/26/2002 |
| 200230007 | 170.09-00 | Donees of Charitable Contributions in General | 07/26/2002 |
| 200230007 | 170.18-00 | Recordkeeping and Return Requirements | 07/26/2002 |
| 200230006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/26/2002 |
