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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 64851 - 64875 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200142018 | 45.01-00 | In General | 10/19/2001 |
| 200142017 | 1362.01-03 | Late Elections | 10/19/2001 |
| 200142016 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 10/19/2001 |
| 200142016 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/19/2001 |
| 200142015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/19/2001 |
| 200142014 | 831.02-00 | Alternative Tax Small Companies | 10/19/2001 |
| 200142013 | 338.01-02 | Time in which Election must be made | 10/19/2001 |
| 200142013 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 10/19/2001 |
| 200142012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/19/2001 |
| 200142011 | 642.00-00 | Special Rules for Credits and Deductions | 10/19/2001 |
| 200142010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/19/2001 |
| 200142009 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/19/2001 |
| 200142009 | 7701.00-00 | Definitions | 10/19/2001 |
| 200142008 | 446.04-17 | Change in Method of Accounting for Depreciation | 10/19/2001 |
| 200142007 | 167.14-06 | Licenses and Franchises | 10/19/2001 |
| 200142007 | 167.14-11 | Other Intangible Property | 10/19/2001 |
| 200142006 | 68.00.00-00 | REDEMPTION | 10/19/2001 |
| 200142005 | 163.14-00 | Bond Issuance Premium | 10/19/2001 |
| 200142005 | 1272.01-00 | Constant Interest Rate (Economic Accrual) | 10/19/2001 |
| 200142005 | 1272.01-03 | Yield To Maturity | 10/19/2001 |
| 200142005 | 1272.01-04 | Put/Call Options | 10/19/2001 |
| 200142005 | 61.00-00 | Gross Income v. Not Gross Income | 10/19/2001 |
| 200142005 | 385.00-00 | Treatment of Certain Interests in Corporations as Stock or Indebtedness | 10/19/2001 |
| 200142005 | 964.00-00 | Miscellaneous Provisions | 10/19/2001 |
| 200142004 | 1402.06-01 | Retirement Payments to Retired Partners | 10/19/2001 |
