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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 62901 - 62925 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200218012 | 2632.01-00 | Time and Manner of Allocation | 05/03/2002 |
| 200218012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2002 |
| 200218011 | 2632.01-00 | Time and Manner of Allocation | 05/03/2002 |
| 200218011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2002 |
| 200218010 | 2632.01-00 | Time and Manner of Allocation | 05/03/2002 |
| 200218010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2002 |
| 200218009 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 05/03/2002 |
| 200218009 | 6673.04-00 | Assessment and Collection | 05/03/2002 |
| 200218008 | 664.03-00 | Definitions | 05/03/2002 |
| 200218007 | 1362.04-00 | Inadvertent Terminations | 05/03/2002 |
| 200218007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/03/2002 |
| 200218006 | 1362.01-03 | Late Elections | 05/03/2002 |
| 200218005 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 05/03/2002 |
| 200218004 | 302.01-04 | Meaningful Reduction of Interest | 05/03/2002 |
| 200218004 | 1059.01-01 | Reduction in Basis Rule | 05/03/2002 |
| 200218003 | 2013.00-00 | Credit for tax on Prior transfers | 05/03/2002 |
| 200218003 | 2056.07-00 | Qualified Terminable Interest Property | 05/03/2002 |
| 200218002 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/03/2002 |
| 200218001 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/03/2002 |
| 200218001 | 2652.01-01 | Gift Splitting by Married Couples | 05/03/2002 |
| 200218001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2002 |
| 200217059 | 408.06-00 | Distributions | 04/26/2002 |
| 200217058 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2002 |
| 200217057 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/26/2002 |
| 200217056 | 4941.04-00 | Definition of Self-Dealing | 04/26/2002 |
