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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 59301 - 59325 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200309027 | 4941.04-00 | Definition of Self-Dealing | 02/28/2003 |
| 200309026 | 2642.00-00 | Inclusion Ratio | 02/28/2003 |
| 200309026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/28/2003 |
| 200309024 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/28/2003 |
| 200309023 | 877.00-00 | Expatriation to Avoid Tax | 02/28/2003 |
| 200309022 | 1362.04-00 | Inadvertent Terminations | 02/28/2003 |
| 200309021 | 1362.02-03 | Passive Investment Income | 02/28/2003 |
| 200309020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/28/2003 |
| 200309019 | 1362.04-00 | Inadvertent Terminations | 02/28/2003 |
| 200309018 | 1362.04-00 | Inadvertent Terminations | 02/28/2003 |
| 200309017 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309016 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309015 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309014 | 9100.09-00 | Section 442; Accounting Periods | 02/28/2003 |
| 200309013 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309011 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309010 | 2642.00-00 | Inclusion Ratio | 02/28/2003 |
| 200309010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309009 | 42.04-03 | Restrictions on Existing Buildings | 02/28/2003 |
| 200309008 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309007 | 2642.00-00 | Inclusion Ratio | 02/28/2003 |
| 200309007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2003 |
| 200309006 | 2056A.03-01 | Distributions Before Death of the Spouse | 02/28/2003 |
