)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 60676 - 60700 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200246018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/15/2002 |
| 200246017 | 1362.04-00 | Inadvertent Terminations | 11/15/2002 |
| 200246016 | 451.13-04 | Goods (1.451-5) | 11/15/2002 |
| 200246015 | 1033.00-00 | Involuntary Conversion | 11/15/2002 |
| 200246014 | 707.00-00 | Transactions Between Partner and Partnership | 11/15/2002 |
| 200246014 | 752.00-00 | Treatment of Certain Liabilities | 11/15/2002 |
| 200246014 | 701.00-00 | Partners, Not Partnerships, Subject to Tax | 11/15/2002 |
| 200246013 | 468A.06-03 | Disposition of Interest | 11/15/2002 |
| 200246012 | 468A.00-00 | Special Rules for Decommissioning Cost | 11/15/2002 |
| 200246011 | 1362.01-03 | Late Elections | 11/15/2002 |
| 200246010 | 1362.00-00 | Election by Small Business Corporation | 11/15/2002 |
| 200246009 | 1362.04-00 | Inadvertent Terminations | 11/15/2002 |
| 200246008 | 1362.01-03 | Late Elections | 11/15/2002 |
| 200246007 | 1362.01-03 | Late Elections | 11/15/2002 |
| 200246006 | 168.20-00 | Classification of Property | 11/15/2002 |
| 200246006 | 446.04-17 | Change in Method of Accounting for Depreciation | 11/15/2002 |
| 200246005 | 1362.01-03 | Late Elections | 11/15/2002 |
| 200246004 | 1362.01-03 | Late Elections | 11/15/2002 |
| 200246003 | 61.28-02 | Compensatory, Punitive, etc., Damages | 11/15/2002 |
| 200246003 | 61.39-00 | Who is the Taxpayer | 11/15/2002 |
| 200246003 | 212.09-00 | Legal And Accounting Expense | 11/15/2002 |
| 200246003 | 265.00-00 | Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | 11/15/2002 |
| 200246002 | 09.13.00-00 | BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) | 11/15/2002 |
| 200246002 | 09.13.01-00 | BANK. Code Cases: Ch.13: Confirmation of plan (1325) | 11/15/2002 |
| 200246002 | 09.13.03-00 | BANK.CODE CASES: Ch.13: Effect of confirmation(1327) | 11/15/2002 |
