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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 60051 - 60075 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200303016 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/17/2003 |
| 200303015 | 2209.00-00 | Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States | 01/17/2003 |
| 200303015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/17/2003 |
| 200303015 | 2501.06-00 | Certain Residents of Possessions Considered Nonresidents Not Citizens of U.S. | 01/17/2003 |
| 200303014 | 9100.09-00 | Section 442; Accounting Periods | 01/17/2003 |
| 200303013 | 163.03-03 | Investment Income and Expenses | 01/17/2003 |
| 200303013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303012 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 01/17/2003 |
| 200303012 | 6601.01-00 | Interest on Deficiencies | 01/17/2003 |
| 200303011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303010 | 2031.00-00 | Definition | 01/17/2003 |
| 200303010 | 691.03-00 | Deduction for Estate Tax | 01/17/2003 |
| 200303009 | 9999.00-00 | Pulled for Inspection | 01/15/2003 |
| 200303008 | 9100.09-00 | Section 442; Accounting Periods | 01/17/2003 |
| 200303007 | 9100.09-00 | Section 442; Accounting Periods | 01/17/2003 |
| 200303006 | 9100.09-00 | Section 442; Accounting Periods | 01/17/2003 |
| 200303005 | 355.01-00 | Spin-Off | 01/17/2003 |
| 200303004 | 355.01-00 | Spin-Off | 01/17/2003 |
| 200303003 | 3121.01-01 | Back Pay | 01/17/2003 |
| 200303002 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303001 | 263A.11-00 | Accumulated Production Expenditures | 01/17/2003 |
| 200302052 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 01/10/2003 |
| 200302051 | 4942.03-07 | Set-Asides | 01/10/2003 |
| 200302050 | 413.02-00 | Deduction Limitations | 01/10/2003 |
| 200302049 | 507.00-00 | Termination of Private Foundation Status | 01/10/2003 |
