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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 60626 - 60650 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200248016 | 168.20-00 | Classification of Property | 11/29/2002 |
| 200248016 | 446.04-17 | Change in Method of Accounting for Depreciation | 11/29/2002 |
| 200248015 | 754.02-00 | Timeliness of Election | 11/29/2002 |
| 200248015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248014 | 118.01-02 | Nonshareholder Contributions | 11/29/2002 |
| 200248013 | 1362.01-03 | Late Elections | 11/29/2002 |
| 200248012 | 2632.01-00 | Time and Manner of Allocation | 11/29/2002 |
| 200248012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248011 | 143.07-01 | Average Area Purchase Price | 11/29/2002 |
| 200248010 | 2642.01-00 | Inclusion Ratio Defined | 11/29/2002 |
| 200248010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248009 | 2642.01-00 | Inclusion Ratio Defined | 11/29/2002 |
| 200248009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248008 | 6325.00-00 | Release of Lien or Discharge of Property | 11/29/2002 |
| 200248008 | 7122.00-00 | Compromises | 11/29/2002 |
| 200248007 | 2056.07-01 | Effective Election | 11/29/2002 |
| 200248006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/29/2002 |
| 200248005 | 41.00-00 | Credit for Increasing Research Activities | 11/29/2002 |
| 200248004 | 146.07-00 | Carryforward of Allocation | 11/29/2002 |
| 200248004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248003 | 146.07-00 | Carryforward of Allocation | 11/29/2002 |
| 200248003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2002 |
| 200248002 | 148.08-12 | Two-Year Period for Certain Construction Bonds | 11/29/2002 |
| 200248001 | 338.01-02 | Time in which Election must be made | 11/29/2002 |
