)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 67476 - 67500 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200108039 | 6511.01-03 | Claim Filed Late | 02/23/2001 |
| 200108039 | 6511.09-00 | Timeliness of Claim | 02/23/2001 |
| 200108038 | 817.00-00 | Treatment of Variable Contracts | 02/23/2001 |
| 200108038 | 817.08-04 | Look-Through Diversification | 02/23/2001 |
| 200108037 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 02/23/2001 |
| 200108036 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 02/23/2001 |
| 200108035 | 664.03-02 | Charitable Remainder Unitrust | 02/23/2001 |
| 200108035 | 2522.02-03 | Charitable Remainder Trusts | 02/23/2001 |
| 200108034 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108033 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108032 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/23/2001 |
| 200108032 | 2033.00-00 | Property in Which Decedent Had an Interest | 02/23/2001 |
| 200108032 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 02/23/2001 |
| 200108031 | 1362.00-00 | Election by Small Business Corporation | 02/23/2001 |
| 200108030 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108029 | 61.28-03 | Return of Capital--Basis | 02/23/2001 |
| 200108029 | 162.26-00 | Capital v. Expense | 02/23/2001 |
| 200108029 | 263.03-00 | Permanent Improvements | 02/23/2001 |
| 200108028 | 338.01-02 | Time in which Election must be made | 02/23/2001 |
| 200108028 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/23/2001 |
| 200108027 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108026 | 1362.00-00 | Election by Small Business Corporation | 02/23/2001 |
| 200108025 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108024 | 1502.13-00 | Intercompany Transactions | 02/23/2001 |
| 200108024 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/23/2001 |
