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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 60526 - 60550 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200247019 | 355.01-00 | Spin-Off | 11/22/2002 |
| 200247019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/22/2002 |
| 200247018 | 6654.01-03 | Order of Crediting Payments | 11/22/2002 |
| 200247017 | 338.01-02 | Time in which Election must be made | 11/22/2002 |
| 200247017 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/22/2002 |
| 200247016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/22/2002 |
| 200247015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/22/2002 |
| 200247014 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 11/22/2002 |
| 200247013 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/22/2002 |
| 200247013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/22/2002 |
| 200247013 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/22/2002 |
| 200247013 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/22/2002 |
| 200247012 | 7871.03-00 | Tax Exempt Bonds | 11/22/2002 |
| 200247011 | 1362.01-03 | Late Elections | 11/22/2002 |
| 200247010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/22/2002 |
| 200247009 | 2642.00-00 | Inclusion Ratio | 11/22/2002 |
| 200247009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247008 | 2642.00-00 | Inclusion Ratio | 11/22/2002 |
| 200247008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247007 | 2032.00-00 | Alternate Valuation | 11/22/2002 |
| 200247007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2002 |
| 200247006 | 101.01-02 | Transfer for Consideration | 11/22/2002 |
| 200247005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/22/2002 |
| 200247005 | 1362.04-00 | Inadvertent Terminations | 11/22/2002 |
| 200247004 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/22/2002 |
