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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 59751 - 59775 of 77311
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200315019 | 338.01-02 | Time in which Election must be made | 04/11/2003 |
| 200315019 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/11/2003 |
| 200315018 | 338.01-02 | Time in which Election must be made | 04/11/2003 |
| 200315018 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/11/2003 |
| 200315017 | 1362.01-03 | Late Elections | 04/11/2003 |
| 200315016 | 2652.01-02 | Special Election for QTIP | 04/11/2003 |
| 200315016 | 2652.03-00 | Interest Defined | 04/11/2003 |
| 200315016 | 9100.22-00 | Other | 04/11/2003 |
| 200315015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/11/2003 |
| 200315015 | 2601.03-01 | Irrevocable Trusts | 04/11/2003 |
| 200315015 | 2033.00-00 | Property in Which Decedent Had an Interest | 04/11/2003 |
| 200315015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/11/2003 |
| 200315014 | 1362.01-03 | Late Elections | 04/11/2003 |
| 200315013 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/11/2003 |
| 200315012 | 149.03-00 | Advance Refundings | 04/11/2003 |
| 200315012 | 149.05-00 | Treatment of Certain Pooled Financing Bonds | 04/11/2003 |
| 200315011 | 1362.01-03 | Late Elections | 04/11/2003 |
| 200315010 | 1362.01-03 | Late Elections | 04/11/2003 |
| 200315009 | 7701.02-00 | Partnerships v. Associations | 04/11/2003 |
| 200315008 | 2632.01-00 | Time and Manner of Allocation | 04/11/2003 |
| 200315008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2003 |
| 200315007 | 1362.01-03 | Late Elections | 04/11/2003 |
| 200315006 | 2632.01-00 | Time and Manner of Allocation | 04/11/2003 |
| 200315006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2003 |
| 200315005 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 04/11/2003 |
