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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 59451 - 59475 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200307077 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 02/14/2003 |
| 200307077 | 6501.08-08 | Filing of Waiver by Fiduciary | 02/14/2003 |
| 200307077 | 6501.08-09 | Execution by Corporate Officer | 02/14/2003 |
| 200307076 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/14/2003 |
| 200307075 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/14/2003 |
| 200307075 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2003 |
| 200307074 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307073 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307072 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307071 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307070 | 1362.04-00 | Inadvertent Terminations | 02/14/2003 |
| 200307069 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307068 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307067 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307066 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307065 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307064 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2003 |
| 200307063 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/14/2003 |
| 200307062 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307062 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307061 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307061 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307060 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
| 200307060 | 301.00-00 | Distributions of Property | 02/14/2003 |
| 200307059 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/14/2003 |
