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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 62226 - 62250 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200227006 | 881.00-00 | Tax on Income of Foreign Corporations Not Connected with United States Business | 07/05/2002 |
| 200227005 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 07/05/2002 |
| 200227004 | 1362.02-03 | Passive Investment Income | 07/05/2002 |
| 200227004 | 1362.04-00 | Inadvertent Terminations | 07/05/2002 |
| 200227003 | 61.00-00 | Gross Income v. Not Gross Income | 07/05/2002 |
| 200227002 | 43.02-00 | Qualified Enhanced Oil Recovery Project | 07/05/2002 |
| 200227001 | 267.07-00 | Special Rules Applicable to Controlled Groups: In General | 07/05/2002 |
| 200227001 | 312.00-00 | Effect on Earnings and Profits (Decrease v. No Decrease) | 07/05/2002 |
| 200227001 | 1502.76-00 | Taxable Year of Members of Group | 07/05/2002 |
| 200226046 | 408.00-00 | Individual Retirement Accounts | 06/28/2002 |
| 200226046 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2002 |
| 200226045 | 507.00-00 | Termination of Private Foundation Status | 06/28/2002 |
| 200226044 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 06/28/2002 |
| 200226043 | 7602.00-00 | Examination of Books and Witnesses | 06/28/2002 |
| 200226042 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/28/2002 |
| 200226042 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/28/2002 |
| 200226041 | 2652.01-02 | Special Election for QTIP | 06/28/2002 |
| 200226041 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/28/2002 |
| 200226040 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226040 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/28/2002 |
| 200226039 | 453.08-00 | Revocation of Elections | 06/28/2002 |
| 200226038 | 1362.01-03 | Late Elections | 06/28/2002 |
| 200226037 | 1388.00-00 | Definitions; Special Rules | 06/28/2002 |
| 200226036 | 355.01-01 | Split-Off | 06/28/2002 |
| 200226036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/28/2002 |
