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 63351 - 63375 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200210059 | 338.01-02 | Time in which Election must be made | 03/08/2002 |
| 200210059 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/08/2002 |
| 200210058 | 338.01-02 | Time in which Election must be made | 03/08/2002 |
| 200210058 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/08/2002 |
| 200210057 | 338.01-02 | Time in which Election must be made | 03/08/2002 |
| 200210057 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/08/2002 |
| 200210056 | 643.06-00 | Multiple Trusts | 03/08/2002 |
| 200210056 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/08/2002 |
| 200210056 | 1223.00-00 | Holding Period of Capital Assets | 03/08/2002 |
| 200210056 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/08/2002 |
| 200210056 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/08/2002 |
| 200210056 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/08/2002 |
| 200210055 | 9100.02-03 | R and D Expenditures | 03/08/2002 |
| 200210055 | 59.05-04 | Elections | 03/08/2002 |
| 200210054 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/08/2002 |
| 200210053 | 167.14-11 | Other Intangible Property | 03/08/2002 |
| 200210053 | 446.04-17 | Change in Method of Accounting for Depreciation | 03/08/2002 |
| 200210052 | 1362.01-03 | Late Elections | 03/08/2002 |
| 200210051 | 2033.00-00 | Property in Which Decedent Had an Interest | 03/08/2002 |
| 200210051 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 03/08/2002 |
| 200210051 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/08/2002 |
| 200210051 | 1014.06-00 | Appreciated Property Acquired By Decedent by Gift Within One Year of Death | 03/08/2002 |
| 200210051 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/08/2002 |
| 200210051 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 03/08/2002 |
| 200210050 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 03/08/2002 |
