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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 61076 - 61100 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200242010 | 448.03-01 | Farming Business Defined | 10/18/2002 |
| 200242010 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 10/18/2002 |
| 200242010 | 471.00-00 | General Rule for Inventories | 10/18/2002 |
| 200242010 | 263A.02-07 | Farmers | 10/18/2002 |
| 200242009 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 10/18/2002 |
| 200242008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/18/2002 |
| 200242008 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 10/18/2002 |
| 200242007 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 10/18/2002 |
| 200242006 | 162.30-00 | Form v. Substance | 10/18/2002 |
| 200242006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/18/2002 |
| 200242006 | 6662.00-00 | Accuracy-related penalty | 10/18/2002 |
| 200242005 | 832.15-00 | Interinsurers or Reciprocal Underwriters | 10/18/2002 |
| 200242004 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 10/18/2002 |
| 200242004 | 752.00-00 | Treatment of Certain Liabilities | 10/18/2002 |
| 200242004 | 166.01-00 | Basis | 10/18/2002 |
| 200242003 | 75.13.03-00 | SUMMONSES: Third-party summonses: Exceptions | 10/18/2002 |
| 200242003 | 9999.98-00 | Not Able to Identify Under Present List | 10/18/2002 |
| 200242002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2002 |
| 200242002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/18/2002 |
| 200242002 | 2652.01-02 | Special Election for QTIP | 10/18/2002 |
| 200242002 | 2654.00-00 | Special Rules | 10/18/2002 |
| 200242001 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 10/18/2002 |
| 200241059 | 408.00-00 | Individual Retirement Accounts | 10/11/2002 |
| 200241058 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2002 |
| 200241057 | 414.09-00 | Certain Employee Contributions | 10/11/2002 |
