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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 59151 - 59175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200316039 | 9100.18-00 | Section 927; FSC Election | 04/18/2003 |
| 200316038 | 355.01-00 | Spin-Off | 04/18/2003 |
| 200316037 | 877.00-00 | Expatriation to Avoid Tax | 04/18/2003 |
| 200316036 | 2642.00-00 | Inclusion Ratio | 04/18/2003 |
| 200316036 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
| 200316035 | 2642.00-00 | Inclusion Ratio | 04/18/2003 |
| 200316035 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
| 200316034 | 2642.00-00 | Inclusion Ratio | 04/18/2003 |
| 200316033 | 2642.00-00 | Inclusion Ratio | 04/18/2003 |
| 200316032 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
| 200316031 | 2642.00-00 | Inclusion Ratio | 04/18/2003 |
| 200316031 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
| 200316030 | 1362.02-02 | Ceases to be Small Business Corporation | 04/18/2003 |
| 200316029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/18/2003 |
| 200316028 | 1362.01-03 | Late Elections | 04/18/2003 |
| 200316027 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 04/18/2003 |
| 200316027 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
| 200316026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
| 200316025 | 1362.01-03 | Late Elections | 04/18/2003 |
| 200316025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/18/2003 |
| 200316024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/18/2003 |
| 200316023 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/18/2003 |
| 200316022 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/18/2003 |
| 200316021 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2003 |
| 200316021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2003 |
