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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 62876 - 62900 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200217025 | 263.13-06 | Contracts | 04/26/2002 |
| 200217024 | 61.43-01 | Lease of Property | 04/26/2002 |
| 200217024 | 162.09-06 | Conveyance and Leaseback | 04/26/2002 |
| 200217024 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/26/2002 |
| 200217023 | 1362.02-03 | Passive Investment Income | 04/26/2002 |
| 200217022 | 2053.09-13 | Claim Extinguished - Effect of Post Death Events | 04/26/2002 |
| 200217021 | 162.30-00 | Form v. Substance | 04/26/2002 |
| 200217021 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/26/2002 |
| 200217021 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 04/26/2002 |
| 200217021 | 6662.00-00 | Accuracy-related penalty | 04/26/2002 |
| 200217020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2002 |
| 200217019 | 3231.01-00 | Employers v. Not Employers | 04/26/2002 |
| 200217018 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217017 | 9999.98-00 | Not Able to Identify Under Present List | 04/26/2002 |
| 200217016 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217015 | 1362.01-03 | Late Elections | 04/26/2002 |
| 200217014 | 1362.00-00 | Election by Small Business Corporation | 04/26/2002 |
| 200217013 | 42.07-03 | Date for Meeting Requirements | 04/26/2002 |
| 200217013 | 9100.01-00 | Section 42; Low-Income Housing Credit | 04/26/2002 |
| 200217012 | 1362.02-03 | Passive Investment Income | 04/26/2002 |
| 200217011 | 1361.03-02 | Qualified Subchapter S Trusts | 04/26/2002 |
| 200217011 | 1362.04-00 | Inadvertent Terminations | 04/26/2002 |
| 200217010 | 1362.04-00 | Inadvertent Terminations | 04/26/2002 |
| 200217009 | 382.08-01 | Net Unrealized Built-in Gain | 04/26/2002 |
| 200217008 | 1362.02-03 | Passive Investment Income | 04/26/2002 |
