)
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 62501 - 62525 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200222021 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222020 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222019 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/31/2002 |
| 200222018 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 05/31/2002 |
| 200222017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 05/31/2002 |
| 200222016 | 1362.04-00 | Inadvertent Terminations | 05/31/2002 |
| 200222015 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222014 | 9100.09-00 | Section 442; Accounting Periods | 05/31/2002 |
| 200222014 | 444.03-00 | Procedural Requirements for Making Election | 05/31/2002 |
| 200222013 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222012 | 2601.03-01 | Irrevocable Trusts | 05/31/2002 |
| 200222011 | 861.05-00 | Rents and Royalties | 05/31/2002 |
| 200222011 | 862.00-00 | Income From Sources Without U.S. | 05/31/2002 |
| 200222011 | 9114.03-22 | Japan | 05/31/2002 |
| 200222010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/31/2002 |
| 200222009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/31/2002 |
| 200222009 | 1362.01-00 | Eligible v. Ineligible | 05/31/2002 |
| 200222009 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2002 |
| 200222008 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 05/31/2002 |
| 200222008 | 301.00-00 | Distributions of Property | 05/31/2002 |
| 200222008 | 302.00-00 | Distributions in Redemption of Stock | 05/31/2002 |
| 200222007 | 7701.20-00 | Indian Tribal Government | 05/31/2002 |
| 200222006 | 141.07-01 | Safe Harbor | 05/31/2002 |
| 200222005 | 3121.04-00 | Employees | 05/31/2002 |
