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 61951 - 61975 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200230032 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2002 |
| 200230031 | 338.01-02 | Time in which Election must be made | 07/26/2002 |
| 200230031 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/26/2002 |
| 200230030 | 1366.00-00 | Pass-Thru of Items to Shareholders | 07/26/2002 |
| 200230030 | 1377.02-00 | Post-termination Transition Period | 07/26/2002 |
| 200230029 | 61.00-00 | Gross Income v. Not Gross Income | 07/26/2002 |
| 200230029 | 170.01-00 | Time of Making Contribution | 07/26/2002 |
| 200230028 | 1362.01-03 | Late Elections | 07/26/2002 |
| 200230027 | 9100.22-00 | Other | 07/26/2002 |
| 200230027 | 1503.04-04 | Dual Resident Corporation | 07/26/2002 |
| 200230026 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/26/2002 |
| 200230025 | 9100.09-00 | Section 442; Accounting Periods | 07/26/2002 |
| 200230024 | 2652.01-02 | Special Election for QTIP | 07/26/2002 |
| 200230024 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2002 |
| 200230023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2002 |
| 200230022 | 2055.12-07 | Guaranteed Annuity Lead Interest | 07/26/2002 |
| 200230022 | 2055.12-10 | Reformations of Nonqualifying Interests | 07/26/2002 |
| 200230022 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 07/26/2002 |
| 200230021 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/26/2002 |
| 200230020 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2002 |
| 200230019 | 2601.04-05 | Cases of Mental Incompetency | 07/26/2002 |
| 200230018 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 07/26/2002 |
| 200230018 | 691.00-00 | Recipients of Income in Respect of Decedents | 07/26/2002 |
| 200230018 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/26/2002 |
| 200230017 | 1223.00-00 | Holding Period of Capital Assets | 07/26/2002 |
