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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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Afiche 63426 - 63450 of 76942
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200211046 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/15/2002 |
| 200211045 | 9999.98-00 | Not Able to Identify Under Present List | 03/15/2002 |
| 200211044 | 7512.00-00 | Separate Accounting for Certain Collected Taxes, etc. | 03/15/2002 |
| 200211043 | 451.08-00 | Tax Refunds | 03/15/2002 |
| 200211042 | 61.00-00 | Gross Income v. Not Gross Income | 03/15/2002 |
| 200211042 | 61.49-01 | Capital Gain v. Ordinary Income | 03/15/2002 |
| 200211042 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 03/15/2002 |
| 200211041 | 162.05-03 | Compromise Settlement of Claims | 03/15/2002 |
| 200211040 | 6751.00-00 | Procedural Requirements for Notices of Penalties and Approval of Penalty Assessments 6662.01-00|Negligence | 03/15/2002 |
| 200211040 | 6662.02-00 | Substantial Understatement of Income Tax | 03/15/2002 |
| 200211039 | 3231.01-00 | Employers v. Not Employers | 03/15/2002 |
| 200211038 | 3231.01-00 | Employers v. Not Employers | 03/15/2002 |
| 200211037 | 3121.10-01 | In General | 03/15/2002 |
| 200211036 | 2702.02-02 | Personal Residence in Trust | 03/15/2002 |
| 200211035 | 368.05-00 | Recapitalization (Type "E") | 03/15/2002 |
| 200211035 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 03/15/2002 |
| 200211034 | 2601.03-01 | Irrevocable Trusts | 03/15/2002 |
| 200211033 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/15/2002 |
| 200211032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/15/2002 |
| 200211032 | 355.01-01 | Split-Off | 03/15/2002 |
| 200211032 | 355.04-00 | Business Purpose | 03/15/2002 |
| 200211032 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 03/15/2002 |
| 200211032 | 1361.00-00 | Definitions | 03/15/2002 |
| 200211031 | 338.01-02 | Time in which Election must be made | 03/15/2002 |
| 200211031 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/15/2002 |
