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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 63451 - 63475 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200211032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/15/2002 |
| 200211032 | 355.01-01 | Split-Off | 03/15/2002 |
| 200211032 | 355.04-00 | Business Purpose | 03/15/2002 |
| 200211032 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 03/15/2002 |
| 200211032 | 1361.00-00 | Definitions | 03/15/2002 |
| 200211031 | 338.01-02 | Time in which Election must be made | 03/15/2002 |
| 200211031 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/15/2002 |
| 200211030 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/15/2002 |
| 200211030 | 351.02-00 | Series of Transactions | 03/15/2002 |
| 200211029 | 338.01-02 | Time in which Election must be made | 03/15/2002 |
| 200211029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/15/2002 |
| 200211028 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/15/2002 |
| 200211028 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 03/15/2002 |
| 200211027 | 338.01-02 | Time in which Election must be made | 03/15/2002 |
| 200211027 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/15/2002 |
| 200211026 | 146.07-00 | Carryforward of Allocation | 03/15/2002 |
| 200211026 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/15/2002 |
| 200211025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/15/2002 |
| 200211024 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/15/2002 |
| 200211023 | 1362.01-03 | Late Elections | 03/15/2002 |
| 200211022 | 141.01-01 | Business Use Test | 03/15/2002 |
| 200211022 | 141.01-00 | Private Business Tests | 03/15/2002 |
| 200211021 | 2056A.04-00 | Effective Election | 03/15/2002 |
| 200211020 | 338.01-02 | Time in which Election must be made | 03/15/2002 |
| 200211020 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/15/2002 |
