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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 60276 - 60300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200252087 | 104.02-00 | Workmen's Compensation | 12/27/2002 |
| 200252086 | 2642.00-00 | Inclusion Ratio | 12/27/2002 |
| 200252086 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252085 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/27/2002 |
| 200252084 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 12/27/2002 |
| 200252083 | 2601.03-01 | Irrevocable Trusts | 12/27/2002 |
| 200252082 | 754.02-00 | Timeliness of Election | 12/27/2002 |
| 200252082 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252081 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2002 |
| 200252080 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/27/2002 |
| 200252079 | 754.02-00 | Timeliness of Election | 12/27/2002 |
| 200252079 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252078 | 1362.04-00 | Inadvertent Terminations | 12/27/2002 |
| 200252077 | 2055.09-02 | Contest | 12/27/2002 |
| 200252076 | 2642.00-00 | Inclusion Ratio | 12/27/2002 |
| 200252076 | 9100.22-00 | Other | 12/27/2002 |
| 200252075 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/27/2002 |
| 200252075 | 1362.01-03 | Late Elections | 12/27/2002 |
| 200252075 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2002 |
| 200252074 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/27/2002 |
| 200252073 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 12/27/2002 |
| 200252072 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/27/2002 |
| 200252072 | 355.01-01 | Split-Off | 12/27/2002 |
| 200252071 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 12/27/2002 |
| 200252071 | 9114.03-19 | Ireland | 12/27/2002 |
