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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 61326 - 61350 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200237020 | 61.16-00 | Rents and Royalties | 09/13/2002 |
| 200237019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/13/2002 |
| 200237018 | 338.01-02 | Time in which Election must be made | 09/13/2002 |
| 200237018 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/13/2002 |
| 200237017 | 336.06-00 | Liquidation-Reincorporation Issues | 09/13/2002 |
| 200237017 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/13/2002 |
| 200237016 | 142.03-00 | Airports, Docks and Wharves, and Mass Commuting | 09/13/2002 |
| 200237015 | 1362.02-03 | Passive Investment Income | 09/13/2002 |
| 200237014 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237013 | 1362.01-03 | Late Elections | 09/13/2002 |
| 200237012 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237011 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237010 | 831.03-00 | Whether Company Qualifies as Insurance Company | 09/13/2002 |
| 200237010 | 832.00-00 | Insurance Company Taxable Income | 09/13/2002 |
| 200237009 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237005 | 1362.02-03 | Passive Investment Income | 09/13/2002 |
| 200237004 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/13/2002 |
| 200237003 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 09/13/2002 |
| 200237003 | 301.07-00 | Constructive Dividend | 09/13/2002 |
| 200237003 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 09/13/2002 |
| 200237003 | 362.00-00 | Basis to Corporations | 09/13/2002 |
| 200237003 | 465.00-00 | Deductions Limited to Amount at Risk | 09/13/2002 |
