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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 63001 - 63025 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200215048 | 3121.02-10 | Student Employee of School, etc. | 04/12/2002 |
| 200215047 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 04/12/2002 |
| 200215046 | 1362.01-03 | Late Elections | 04/12/2002 |
| 200215045 | 1362.02-03 | Passive Investment Income | 04/12/2002 |
| 200215044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/12/2002 |
| 200215043 | 1362.04-00 | Inadvertent Terminations | 04/12/2002 |
| 200215042 | 664.03-03 | Unitrust With Income Exception | 04/12/2002 |
| 200215041 | 1362.01-03 | Late Elections | 04/12/2002 |
| 200215040 | 1362.01-03 | Late Elections | 04/12/2002 |
| 200215039 | 1362.02-00 | Termination of Election | 04/12/2002 |
| 200215038 | 1362.01-03 | Late Elections | 04/12/2002 |
| 200215037 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 04/12/2002 |
| 200215037 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 04/12/2002 |
| 200215037 | 1231.00-00 | Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) | 04/12/2002 |
| 200215036 | 316.05-01 | Bargain Purchase | 04/12/2002 |
| 200215035 | 1362.00-00 | Election by Small Business Corporation | 04/12/2002 |
| 200215034 | 355.01-01 | Split-Off | 04/12/2002 |
| 200215033 | 1362.01-03 | Late Elections | 04/12/2002 |
| 200215032 | 72.15-00 | Distribution Of Deductible Employee Contributions | 04/12/2002 |
| 200215032 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 04/12/2002 |
| 200215032 | 402.08-01 | Rollover Lump Sums | 04/12/2002 |
| 200215032 | 402.09-00 | Tax on Lump Sum Distributions | 04/12/2002 |
| 200215032 | 664.01-00 | Character of Distribution | 04/12/2002 |
| 200215032 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/12/2002 |
| 200215032 | 2522.02-03 | Charitable Remainder Trusts | 04/12/2002 |
