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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 60876 - 60900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200243034 | 382.12-08 | Title 11 or Similar Case | 10/25/2002 |
| 200243033 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/25/2002 |
| 200243032 | 355.01-00 | Spin-Off | 10/25/2002 |
| 200243032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/25/2002 |
| 200243031 | 672.00-00 | Definitions and Rules | 10/25/2002 |
| 200243031 | 2104.00-00 | Property Within U.S. | 10/25/2002 |
| 200243031 | 7701.00-00 | Definitions | 10/25/2002 |
| 200243030 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/25/2002 |
| 200243030 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 10/25/2002 |
| 200243030 | 2519.00-00 | Disposition of Certain Life Estates | 10/25/2002 |
| 200243030 | 2652.00-00 | Other Definitions | 10/25/2002 |
| 200243029 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 10/25/2002 |
| 200243029 | 9114.03-19 | Ireland | 10/25/2002 |
| 200243028 | 355.01-01 | Split-Off | 10/25/2002 |
| 200243028 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/25/2002 |
| 200243027 | 355.01-00 | Spin-Off | 10/25/2002 |
| 200243026 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/25/2002 |
| 200243025 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2002 |
| 200243025 | 469.00-00 | Passive Activity Losses and Credits Limited | 10/25/2002 |
| 200243024 | 468A.00-00 | Special Rules for Decommissioning Cost | 10/25/2002 |
| 200243024 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/25/2002 |
| 200243024 | 1012.06-00 | Liabilities Assumed as Purchase Price | 10/25/2002 |
| 200243024 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 10/25/2002 |
| 200243023 | 115.00-00 | Income of States, Municipalities, etc. | 10/25/2002 |
| 200243023 | 7701.00-00 | Definitions | 10/25/2002 |
