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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 62826 - 62850 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200218003 | 2056.07-00 | Qualified Terminable Interest Property | 05/03/2002 |
| 200218002 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/03/2002 |
| 200218001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/03/2002 |
| 200218001 | 2652.01-01 | Gift Splitting by Married Couples | 05/03/2002 |
| 200218001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2002 |
| 200217059 | 408.06-00 | Distributions | 04/26/2002 |
| 200217058 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2002 |
| 200217057 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/26/2002 |
| 200217056 | 4941.04-00 | Definition of Self-Dealing | 04/26/2002 |
| 200217055 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 04/26/2002 |
| 200217054 | 41.01-00 | Alternative Incremental Credit | 04/26/2002 |
| 200217053 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/26/2002 |
| 200217053 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2002 |
| 200217052 | 61.00-00 | Gross Income v. Not Gross Income | 04/26/2002 |
| 200217052 | 61.03-00 | Loan or Mortgage v. Sale | 04/26/2002 |
| 200217052 | 61.43-00 | Form v. Substance | 04/26/2002 |
| 200217052 | 451.01-00 | Annual Theory | 04/26/2002 |
| 200217051 | 355.01-01 | Split-Off | 04/26/2002 |
| 200217051 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/26/2002 |
| 200217050 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217049 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217048 | 1362.01-00 | Eligible v. Ineligible | 04/26/2002 |
| 200217047 | 9100.09-00 | Section 442; Accounting Periods | 04/26/2002 |
| 200217046 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217045 | 1362.02-03 | Passive Investment Income | 04/26/2002 |
