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 64401 - 64425 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200151044 | 355.01-00 | Spin-Off | 12/21/2001 |
| 200151043 | 355.01-00 | Spin-Off | 12/21/2001 |
| 200151042 | 355.01-00 | Spin-Off | 12/21/2001 |
| 200151041 | 9100.09-00 | Section 442; Accounting Periods | 12/21/2001 |
| 200151040 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/21/2001 |
| 200151039 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/21/2001 |
| 200151038 | 72.19-01 | Exceptions | 12/21/2001 |
| 200151038 | 72.07-02 | Before Starting Date | 12/21/2001 |
| 200151037 | 9100.09-00 | Section 442; Accounting Periods | 12/21/2001 |
| 200151036 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151035 | 9999.98-00 | Not Able to Identify Under Present List | 12/21/2001 |
| 200151034 | 1502.20-00 | Loss Disallowance Rule | 12/21/2001 |
| 200151034 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 12/21/2001 |
| 200151033 | 61.00-00 | Gross Income v. Not Gross Income | 12/21/2001 |
| 200151033 | 61.03-00 | Loan or Mortgage v. Sale | 12/21/2001 |
| 200151033 | 61.43-00 | Form v. Substance | 12/21/2001 |
| 200151033 | 45.01-00 | In General | 12/21/2001 |
| 200151032 | 1362.04-00 | Inadvertent Terminations | 12/21/2001 |
| 200151031 | 9100.09-00 | Section 442; Accounting Periods | 12/21/2001 |
| 200151030 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151029 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151028 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151027 | 9100.09-00 | Section 442; Accounting Periods | 12/21/2001 |
| 200151027 | 444.03-00 | Procedural Requirements for Making Election | 12/21/2001 |
| 200151026 | 1362.01-03 | Late Elections | 12/21/2001 |
