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 62676 - 62700 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 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 |
| 200221028 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221027 | 1362.02-03 | Passive Investment Income | 05/24/2002 |
| 200221026 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221025 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221024 | 1362.00-00 | Election by Small Business Corporation | 05/24/2002 |
| 200221023 | 1362.01-03 | Late Elections | 05/24/2002 |
| 200221022 | 7701.00-00 | Definitions | 05/24/2002 |
| 200221022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2002 |
| 200221021 | 1041.01-00 | Transfers Incident to Divorce | 05/24/2002 |
