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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 62176 - 62200 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200227032 | 9100.22-00 | Other | 07/05/2002 |
| 200227032 | 1503.04-04 | Dual Resident Corporation | 07/05/2002 |
| 200227031 | 7701.00-00 | Definitions | 07/05/2002 |
| 200227031 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227031 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2002 |
| 200227030 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/05/2002 |
| 200227029 | 2032.01-00 | Exercise of Election | 07/05/2002 |
| 200227029 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/05/2002 |
| 200227028 | 1362.03-00 | S Termination Year | 07/05/2002 |
| 200227027 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227027 | 1361.03-02 | Qualified Subchapter S Trusts | 07/05/2002 |
| 200227026 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227025 | 1362.00-00 | Election by Small Business Corporation | 07/05/2002 |
| 200227024 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/05/2002 |
| 200227024 | 355.01-00 | Spin-Off | 07/05/2002 |
| 200227023 | 103.02-01 | Political Subdivisions | 07/05/2002 |
| 200227022 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/05/2002 |
| 200227022 | 1361.03-02 | Qualified Subchapter S Trusts | 07/05/2002 |
| 200227022 | 2631.00-00 | GST Exemption | 07/05/2002 |
| 200227021 | 1361.03-03 | Electing Small Business Trusts | 07/05/2002 |
| 200227021 | 1362.00-00 | Election by Small Business Corporation | 07/05/2002 |
| 200227020 | 671.02-00 | Persons Treated as Grantors | 07/05/2002 |
| 200227020 | 1001.02-07 | Property Differing Materially | 07/05/2002 |
| 200227020 | 2041.03-00 | General Power v. Not a General Power | 07/05/2002 |
| 200227020 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/05/2002 |
