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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 60476 - 60500 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200247051 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 11/22/2002 |
| 200247050 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 11/22/2002 |
| 200247049 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247048 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247047 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/22/2002 |
| 200247047 | 332.00-00 | Complete Liquidation of Subsidiaries | 11/22/2002 |
| 200247046 | 6061.00-00 | Signing of Returns and Other Documents | 11/22/2002 |
| 200247046 | 6062.00-00 | Signing of Corporation Returns | 11/22/2002 |
| 200247045 | 6038A.02-01 | Related Party | 11/22/2002 |
| 200247044 | 338.01-02 | Time in which Election must be made | 11/22/2002 |
| 200247044 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 11/22/2002 |
| 200247043 | 9100.22-00 | Other | 11/22/2002 |
| 200247043 | 1503.04-04 | Dual Resident Corporation | 11/22/2002 |
| 200247043 | 9100.18-00 | Section 927; FSC Election | 11/22/2002 |
| 200247042 | 2642.00-00 | Inclusion Ratio | 11/22/2002 |
| 200247042 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247041 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/22/2002 |
| 200247040 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 11/22/2002 |
| 200247039 | 2632.01-00 | Time and Manner of Allocation | 11/22/2002 |
| 200247039 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247038 | 2632.01-00 | Time and Manner of Allocation | 11/22/2002 |
| 200247038 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247037 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/22/2002 |
| 200247037 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/22/2002 |
| 200247037 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2002 |
