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 61276 - 61300 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200239036 | 414.08-00 | Church Plan | 09/27/2002 |
| 200239035 | 671.02-00 | Persons Treated as Grantors | 09/27/2002 |
| 200239035 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 09/27/2002 |
| 200239034 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 09/27/2002 |
| 200239033 | 1362.02-03 | Passive Investment Income | 09/27/2002 |
| 200239032 | 472.05-00 | LIFO Conformity Requirement | 09/27/2002 |
| 200239031 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239029 | 1381.00-00 | Organizations to Which Part Applies | 09/27/2002 |
| 200239028 | 6203.00-00 | Method of Assessment | 09/27/2002 |
| 200239028 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 09/27/2002 |
| 200239027 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/27/2002 |
| 200239026 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2002 |
| 200239025 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/27/2002 |
| 200239023 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239022 | 332.01-00 | Nonrecognition of Gain or Loss | 09/27/2002 |
| 200239022 | 355.01-00 | Spin-Off | 09/27/2002 |
| 200239022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/27/2002 |
| 200239021 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239020 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239019 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 09/27/2002 |
| 200239018 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239017 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239016 | 1362.01-03 | Late Elections | 09/27/2002 |
| 200239015 | 1362.01-03 | Late Elections | 09/27/2002 |
