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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 63601 - 63625 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200209019 | 1362.04-00 | Inadvertent Terminations | 03/01/2002 |
| 200209018 | 355.01-01 | Split-Off | 03/01/2002 |
| 200209018 | 355.04-00 | Business Purpose | 03/01/2002 |
| 200209018 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/01/2002 |
| 200209017 | 162.04-02 | Insurance | 03/01/2002 |
| 200209017 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/01/2002 |
| 200209016 | 9100.09-00 | Section 442; Accounting Periods | 03/01/2002 |
| 200209015 | 676.00-00 | Power to Revoke | 03/01/2002 |
| 200209015 | 671.02-00 | Persons Treated as Grantors | 03/01/2002 |
| 200209015 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 03/01/2002 |
| 200209014 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/01/2002 |
| 200209013 | 1362.01-03 | Late Elections | 03/01/2002 |
| 200209012 | 1362.01-03 | Late Elections | 03/01/2002 |
| 200209011 | 42.10-00 | Recapture of Credit | 03/01/2002 |
| 200209010 | 468A.00-00 | Special Rules for Decommissioning Cost | 03/01/2002 |
| 200209010 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/01/2002 |
| 200209010 | 1012.06-00 | Liabilities Assumed as Purchase Price | 03/01/2002 |
| 200209010 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 03/01/2002 |
| 200209010 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 03/01/2002 |
| 200209009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/01/2002 |
| 200209008 | 61.00-00 | Gross Income v. Not Gross Income | 03/01/2002 |
| 200209008 | 643.06-00 | Multiple Trusts | 03/01/2002 |
| 200209008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 03/01/2002 |
| 200209008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/01/2002 |
| 200209008 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 03/01/2002 |
