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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 64376 - 64400 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200150020 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 12/14/2001 |
| 200150019 | 664.03-02 | Charitable Remainder Unitrust | 12/14/2001 |
| 200150019 | 664.04-00 | Valuation | 12/14/2001 |
| 200150018 | 7702.02-00 | Cash Value Accumulation Test | 12/14/2001 |
| 200150018 | 7702.03-00 | Guideline Premium Requirements | 12/14/2001 |
| 200150018 | 7702.20-00 | Correction of Errors | 12/14/2001 |
| 200150017 | 1362.04-00 | Inadvertent Terminations | 12/14/2001 |
| 200150016 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/14/2001 |
| 200150015 | 1362.01-03 | Late Elections | 12/14/2001 |
| 200150014 | 7702.02-00 | Cash Value Accumulation Test | 12/14/2001 |
| 200150014 | 7702.03-00 | Guideline Premium Requirements | 12/14/2001 |
| 200150014 | 7702.20-00 | Correction of Errors | 12/14/2001 |
| 200150013 | 1362.02-03 | Passive Investment Income | 12/14/2001 |
| 200150012 | 163.00-00 | Interest | 12/14/2001 |
| 200150012 | 263.21-00 | Interest and Carrying Costs - Straddles | 12/14/2001 |
| 200150012 | 1092.00-00 | Straddles | 12/14/2001 |
| 200150011 | 162.09-10 | Equipment Leasing | 12/14/2001 |
| 200150010 | 6213.09-00 | Coordination with Bankruptcy Code | 12/14/2001 |
| 200150009 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/14/2001 |
| 200150009 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/14/2001 |
| 200150009 | 1361.00-00 | Definitions | 12/14/2001 |
| 200150009 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/14/2001 |
| 200150008 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 12/14/2001 |
| 200150008 | 475.01-00 | Treatment of Securities Marked to Market | 12/14/2001 |
| 200150008 | 475.05-03 | Items that are not Securities | 12/14/2001 |
