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 62426 - 62450 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200223023 | 338.01-02 | Time in which Election must be made | 06/07/2002 |
| 200223023 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/07/2002 |
| 200223022 | 960.03-00 | Taxes Paid by Foreign Corporation and not Previously Deemed Paid by Domestic Corporation | 06/07/2002 |
| 200223021 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 06/07/2002 |
| 200223021 | 6501.07-12 | Withholding Agents on U.S. Source Income | 06/07/2002 |
| 200223020 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 06/07/2002 |
| 200223019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/07/2002 |
| 200223019 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/07/2002 |
| 200223019 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/07/2002 |
| 200223017 | 472.01-00 | Election | 06/07/2002 |
| 200223017 | 9100.11-00 | Section 472; LIFO Election | 06/07/2002 |
| 200223016 | 2632.01-00 | Time and Manner of Allocation | 06/07/2002 |
| 200223016 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2002 |
| 200223015 | 831.02-00 | Alternative Tax Small Companies | 06/07/2002 |
| 200223014 | 170.12-03 | Partial Interests in Property | 06/07/2002 |
| 200223014 | 2512.00-00 | Valuation of Gifts | 06/07/2002 |
| 200223014 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/07/2002 |
| 200223014 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 06/07/2002 |
| 200223014 | 2033.00-00 | Property in Which Decedent Had an Interest | 06/07/2002 |
| 200223014 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/07/2002 |
| 200223014 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 06/07/2002 |
| 200223013 | 170.12-03 | Partial Interests in Property | 06/07/2002 |
| 200223013 | 2512.00-00 | Valuation of Gifts | 06/07/2002 |
| 200223013 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 06/07/2002 |
| 200223013 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 06/07/2002 |
