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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.
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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 60301 - 60325 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200252070 | 1502.50-00 | Life and Non-Life | 12/27/2002 |
| 200252069 | 2601.03-01 | Irrevocable Trusts | 12/27/2002 |
| 200252068 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252068 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2002 |
| 200252067 | 2601.03-01 | Irrevocable Trusts | 12/27/2002 |
| 200252066 | 642.03-06 | Pooled Income Funds | 12/27/2002 |
| 200252065 | 2642.00-00 | Inclusion Ratio | 12/27/2002 |
| 200252065 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252064 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/27/2002 |
| 200252063 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/27/2002 |
| 200252063 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/27/2002 |
| 200252062 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252061 | 2601.03-01 | Irrevocable Trusts | 12/27/2002 |
| 200252060 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 12/27/2002 |
| 200252059 | 263A.09-00 | Avoided Cost Method | 12/27/2002 |
| 200252059 | 263A.08-00 | Interest Capitalization | 12/27/2002 |
| 200252058 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/27/2002 |
| 200252058 | 355.01-00 | Spin-Off | 12/27/2002 |
| 200252057 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252056 | 1362.00-00 | Election by Small Business Corporation | 12/27/2002 |
| 200252055 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/27/2002 |
| 200252054 | 1362.04-00 | Inadvertent Terminations | 12/27/2002 |
| 200252053 | 1362.04-00 | Inadvertent Terminations | 12/27/2002 |
| 200252052 | 1362.04-00 | Inadvertent Terminations | 12/27/2002 |
| 200252051 | 1362.04-00 | Inadvertent Terminations | 12/27/2002 |
