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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 62851 - 62875 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200217044 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 04/26/2002 |
| 200217044 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/26/2002 |
| 200217043 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/26/2002 |
| 200217042 | 216.01-00 | Status As Cooperative Housing Corporation | 04/26/2002 |
| 200217041 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217040 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217039 | 1259.00-00 | Constructive Sales of Appreciated Financial Positions | 04/26/2002 |
| 200217038 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217037 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 04/26/2002 |
| 200217037 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/26/2002 |
| 200217036 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 04/26/2002 |
| 200217036 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/26/2002 |
| 200217035 | 2601.03-01 | Irrevocable Trusts | 04/26/2002 |
| 200217034 | 1362.02-03 | Passive Investment Income | 04/26/2002 |
| 200217033 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217032 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217031 | 6231.02-00 | Partner | 04/26/2002 |
| 200217031 | 6231.03-00 | Partnership Item | 04/26/2002 |
| 200217031 | 6231.05-00 | Affected Item | 04/26/2002 |
| 200217030 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217030 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2002 |
| 200217029 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217028 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217027 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217026 | 1362.00-00 | Election by Small Business Corporation | 04/26/2002 |
