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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 63026 - 63050 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200216027 | 168.00-00 | Modified Accelerated Cost Recovery System | 04/19/2002 |
| 200216027 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 04/19/2002 |
| 200216027 | 7805.05-00 | Effect of Private Rulings | 04/19/2002 |
| 200216025 | 892.01-02 | Controlled Entities of a Foreign Sovereign | 04/19/2002 |
| 200216024 | 9100.22-00 | Other | 04/19/2002 |
| 200216024 | 1503.04-04 | Dual Resident Corporation | 04/19/2002 |
| 200216023 | 9100.22-00 | Other | 04/19/2002 |
| 200216023 | 1503.04-04 | Dual Resident Corporation | 04/19/2002 |
| 200216022 | 956.00-00 | Investment of Earnings in U.S. Property | 04/19/2002 |
| 200216022 | 956.05-00 | Pledges and Guarantees | 04/19/2002 |
| 200216021 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 04/19/2002 |
| 200216020 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 04/19/2002 |
| 200216019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/19/2002 |
| 200216018 | 167.14-11 | Other Intangible Property | 04/19/2002 |
| 200216018 | 446.04-17 | Change in Method of Accounting for Depreciation | 04/19/2002 |
| 200216017 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 04/19/2002 |
| 200216016 | 167.14-11 | Other Intangible Property | 04/19/2002 |
| 200216016 | 446.04-17 | Change in Method of Accounting for Depreciation | 04/19/2002 |
| 200216015 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/19/2002 |
| 200216015 | 702.01-09 | Credits | 04/19/2002 |
| 200216014 | 9100.22-00 | Other | 04/19/2002 |
| 200216014 | 1503.04-04 | Dual Resident Corporation | 04/19/2002 |
| 200216013 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 04/19/2002 |
| 200216013 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 04/19/2002 |
| 200216013 | 461.06-00 | Incurred Liabilities | 04/19/2002 |
