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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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Showing 59076 - 59100 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200314022 | 338.01-02 | Time in which Election must be made | 04/04/2003 |
| 200314022 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/04/2003 |
| 200314021 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/04/2003 |
| 200314021 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/04/2003 |
| 200314021 | 7520.00-00 | Valuation Tables | 04/04/2003 |
| 200314020 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/04/2003 |
| 200314019 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/04/2003 |
| 200314017 | 41.01-00 | Alternative Incremental Credit | 04/04/2003 |
| 200314016 | 1361.01-04 | More than One Class of Stock | 04/04/2003 |
| 200314015 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314014 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314013 | 754.02-00 | Timeliness of Election | 04/04/2003 |
| 200314013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/04/2003 |
| 200314012 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 04/04/2003 |
| 200314011 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/04/2003 |
| 200314010 | 2632.01-00 | Time and Manner of Allocation | 04/04/2003 |
| 200314010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/04/2003 |
| 200314009 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 04/04/2003 |
| 200314009 | 2036.07-00 | Life Insurance Trusts | 04/04/2003 |
| 200314009 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 04/04/2003 |
| 200314008 | 1362.01-03 | Late Elections | 04/04/2003 |
| 200314007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/04/2003 |
| 200314007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/04/2003 |
