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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 62576 - 62600 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200221045 | 9999.98-00 | Not Able to Identify Under Present List | 05/24/2002 |
| 200221044 | 861.09-06 | Asset Method of Apportionment | 05/24/2002 |
| 200221043 | 861.09-06 | Asset Method of Apportionment | 05/24/2002 |
| 200221042 | 664.00-00 | Charitable Remainder Trusts | 05/24/2002 |
| 200221042 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 05/24/2002 |
| 200221042 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 05/24/2002 |
| 200221041 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 05/24/2002 |
| 200221040 | 9100.18-00 | Section 927; FSC Election | 05/24/2002 |
| 200221040 | 927.04-00 | Election and Termination of Election | 05/24/2002 |
| 200221039 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 05/24/2002 |
| 200221038 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2002 |
| 200221037 | 877.00 | Expatriation to Avoid Tax | 05/24/2002 |
| 200221036 | 817.00-00 | Treatment of Variable Contracts | 05/24/2002 |
| 200221035 | 1361.01-04 | More than One Class of Stock | 05/24/2002 |
| 200221034 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221033 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221032 | 61.00-00 | Gross Income v. Not Gross Income | 05/24/2002 |
| 200221032 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/24/2002 |
| 200221032 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 05/24/2002 |
| 200221032 | 1223.00-00 | Holding Period of Capital Assets | 05/24/2002 |
| 200221032 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/24/2002 |
| 200221032 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/24/2002 |
| 200221031 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221030 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221029 | 1362.01-03 | Late Elections | 05/24/2002 |
