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 63801 - 63825 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200206047 | 817.04-00 | Variable Contract Defined | 02/08/2002 |
| 200206046 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206045 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/08/2002 |
| 200206045 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/08/2002 |
| 200206044 | 1388.00-00 | Definitions; Special Rules | 02/08/2002 |
| 200206043 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206042 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206041 | 355.01-01 | Split-Off | 02/08/2002 |
| 200206040 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/08/2002 |
| 200206039 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206038 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/08/2002 |
| 200206037 | 42.10-00 | Recapture of Credit | 02/08/2002 |
| 200206036 | 338.01-02 | Time in which Election must be made | 02/08/2002 |
| 200206036 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/08/2002 |
| 200206035 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206034 | 45.01-00 | In General | 02/08/2002 |
| 200206033 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206032 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206031 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206030 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206029 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/08/2002 |
| 200206028 | 368.05-00 | Recapitalization (Type "E") | 02/08/2002 |
| 200206027 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/08/2002 |
| 200206027 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206026 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/08/2002 |
