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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 60126 - 60150 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200303025 | 115.02-00 | Separate Entity v. Integral Part | 01/17/2003 |
| 200303024 | 1291.06-02 | Deemed Dividend Election by Shareholder of Controlled Foreign Corporation | 01/17/2003 |
| 200303024 | 1295.02-02 | Retroactive Elections | 01/17/2003 |
| 200303023 | 1001.02-02 | Real Property Taxes Paid by the Purchaser | 01/17/2003 |
| 200303022 | 2632.01-00 | Time and Manner of Allocation | 01/17/2003 |
| 200303022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303021 | 985.00-00 | Functional Currency | 01/17/2003 |
| 200303020 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 01/17/2003 |
| 200303019 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/17/2003 |
| 200303018 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/17/2003 |
| 200303017 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/17/2003 |
| 200303016 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 01/17/2003 |
| 200303016 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/17/2003 |
| 200303016 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 01/17/2003 |
| 200303016 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 01/17/2003 |
| 200303016 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/17/2003 |
| 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 |
