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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.
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 62726 - 62750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200221004 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 05/24/2002 |
| 200221004 | 6511.03-03 | Foreign Tax Credit | 05/24/2002 |
| 200221003 | 1362.00-00 | Election by Small Business Corporation | 05/24/2002 |
| 200221002 | 9111.19-00 | Collateral Estoppel | 05/24/2002 |
| 200221002 | 9111.14-00 | Res Judicata | 05/24/2002 |
| 200221002 | 9111.19-02 | Related Civil Action | 05/24/2002 |
| 200220030 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 05/17/2002 |
| 200220029 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2002 |
| 200220028 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/17/2002 |
| 200220027 | 9999.98-00 | Not Able to Identify Under Present List | 05/17/2002 |
| 200220026 | 9999.98-00 | Not Able to Identify Under Present List | 05/17/2002 |
| 200220025 | 338.01-02 | Time in which Election must be made | 05/17/2002 |
| 200220025 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/17/2002 |
| 200220024 | 1362.02-03 | Passive Investment Income | 05/17/2002 |
| 200220023 | 1362.00-00 | Election by Small Business Corporation | 05/17/2002 |
| 200220022 | 1362.00-00 | Election by Small Business Corporation | 05/17/2002 |
| 200220021 | 1362.00-00 | Election by Small Business Corporation | 05/17/2002 |
| 200220020 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 05/17/2002 |
| 200220019 | 355.01-00 | Spin-Off | 05/17/2002 |
| 200220018 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 05/17/2002 |
| 200220018 | 1502.75-00 | Filing Requirements | 05/17/2002 |
| 200220017 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/17/2002 |
| 200220016 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2002 |
| 200220016 | 382.02-05 | Closing of the Books | 05/17/2002 |
| 200220015 | 2702.02-02 | Personal Residence in Trust | 05/17/2002 |
