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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 57476 - 57500 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200346022 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346021 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346020 | 468A.04-02 | Revised Schedules | 11/14/2003 |
| 200346019 | 702.00-00 | Income and Credits of Partner | 11/14/2003 |
| 200346019 | 704.01-02 | Economic Effect | 11/14/2003 |
| 200346019 | 851.00-00 | Definition of Regulated Investment Company | 11/14/2003 |
| 200346019 | 7704.01-00 | Meaning of | 11/14/2003 |
| 200346018 | 2642.00-00 | Inclusion Ratio | 11/14/2003 |
| 200346018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/14/2003 |
| 200346017 | 355.01-00 | Spin-Off | 11/14/2003 |
| 200346016 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346015 | 911.11-03 | Reelection | 11/14/2003 |
| 200346014 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/14/2003 |
| 200346013 | 355.01-01 | Split-Off | 11/14/2003 |
| 200346012 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346011 | 338.01-02 | Time in which Election must be made | 11/14/2003 |
| 200346011 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/14/2003 |
| 200346010 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/14/2003 |
| 200346009 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/14/2003 |
| 200346008 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/14/2003 |
| 200346007 | 1001.15-01 | Determination Under the Facts | 11/14/2003 |
| 200346007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 11/14/2003 |
| 200346006 | 9999.98-00 | Not Able to Identify Under Present List | 11/14/2003 |
| 200346005 | 924.01-00 | Definition of Foreign Trading Gross Receipts | 11/14/2003 |
