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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 62801 - 62825 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200219027 | 1503.04-04 | Dual Resident Corporation | 05/10/2002 |
| 200219026 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219025 | 355.01-00 | Spin-Off | 05/10/2002 |
| 200219025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/10/2002 |
| 200219024 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2002 |
| 200219023 | 1362.00-00 | Election by Small Business Corporation | 05/10/2002 |
| 200219022 | 7702.00-00 | Life Insurance Contract Defined | 05/10/2002 |
| 200219021 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219020 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219019 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219018 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 05/10/2002 |
| 200219018 | 6012.04-00 | Receivers | 05/10/2002 |
| 200219017 | 1235.00-00 | Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) | 05/10/2002 |
| 200219016 | 83.11-00 | Nonqualified Stock Options | 05/10/2002 |
| 200219015 | 162.36-02 | Covered Employees | 05/10/2002 |
| 200219014 | 468A.00-00 | Special Rules for Decommissioning Cost | 05/10/2002 |
| 200219014 | 1012.06-00 | Liabilities Assumed as Purchase Price | 05/10/2002 |
| 200219014 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 05/10/2002 |
| 200219014 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 05/10/2002 |
| 200219013 | 1362.03-00 | S Termination Year | 05/10/2002 |
| 200219012 | 664.00-00 | Charitable Remainder Trusts | 05/10/2002 |
| 200219011 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 05/10/2002 |
| 200219010 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 05/10/2002 |
| 200219009 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 05/10/2002 |
| 200219008 | 708.00-00 | Continuation of Partnership | 05/10/2002 |
