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 60026 - 60050 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200304023 | 368.05-00 | Recapitalization (Type "E") | 01/24/2003 |
| 200304022 | 9100.22-00 | Other | 01/24/2003 |
| 200304022 | 897.02-00 | U.S. Real Property Interest | 01/24/2003 |
| 200304021 | 9100.22-00 | Other | 01/24/2003 |
| 200304021 | 897.02-00 | U.S. Real Property Interest | 01/24/2003 |
| 200304020 | 338.01-02 | Time in which Election must be made | 01/24/2003 |
| 200304020 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/24/2003 |
| 200304019 | 7701.00-00 | Definitions | 01/24/2003 |
| 200304019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2003 |
| 200304018 | 7701.00-00 | Definitions | 01/24/2003 |
| 200304018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2003 |
| 200304017 | 1362.01-03 | Late Elections | 01/24/2003 |
| 200304016 | 1362.01-03 | Late Elections | 01/24/2003 |
| 200304015 | 141.01-00 | Private Business Tests | 01/24/2003 |
| 200304014 | 1362.01-03 | Late Elections | 01/24/2003 |
| 200304013 | 1362.01-03 | Late Elections | 01/24/2003 |
| 200304012 | 1362.01-03 | Late Elections | 01/24/2003 |
| 200304011 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 01/24/2003 |
| 200304011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2003 |
| 200304010 | 1362.01-03 | Late Elections | 01/24/2003 |
| 200304009 | 09.33.08-00 | BCC: Proofs of claim: Time for filing | 01/24/2003 |
| 200304008 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/24/2003 |
| 200304007 | 877.00-00 | Expatriation to Avoid Tax | 01/24/2003 |
| 200304006 | 475.08-00 | Securities Traders | 01/24/2003 |
| 200304006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2003 |
