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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 59976 - 60000 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200303062 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/17/2003 |
| 200303062 | 513.02-00 | Advertising, etc., Activities | 01/17/2003 |
| 200303061 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/17/2003 |
| 200303060 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303059 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/17/2003 |
| 200303058 | 457.01-00 | Year of Inclusion in Gross Income | 01/17/2003 |
| 200303058 | 457.05-01 | Plan | 01/17/2003 |
| 200303058 | 457.12-02 | Custodial Accounts and Contracts | 01/17/2003 |
| 200303057 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/17/2003 |
| 200303057 | 355.01-01 | Split-Off | 01/17/2003 |
| 200303056 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303056 | 1502.76-00 | Taxable Year of Members of Group | 01/17/2003 |
| 200303055 | 1502.75-00 | Filing Requirements | 01/17/2003 |
| 200303055 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/17/2003 |
| 200303054 | 1362.04-00 | Inadvertent Terminations | 01/17/2003 |
| 200303053 | 2642.00-00 | Inclusion Ratio | 01/17/2003 |
| 200303052 | 469.03-00 | Passive Activity Defined | 01/17/2003 |
| 200303052 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2003 |
| 200303051 | 337.14-00 | Conversion to Tax Exempt | 01/17/2003 |
| 200303050 | 338.01-02 | Time in which Election must be made | 01/17/2003 |
| 200303050 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/17/2003 |
| 200303049 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303048 | 1362.01-03 | Late Elections | 01/17/2003 |
| 200303047 | 9999.98-00 | Not Able to Identify Under Present List | 01/17/2003 |
| 200303046 | 1362.02-03 | Passive Investment Income | 01/17/2003 |
