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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 63676 - 63700 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200208022 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/22/2002 |
| 200208022 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/22/2002 |
| 200208021 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208020 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208019 | 170.14-00 | Qualified Conservation Contribution | 02/22/2002 |
| 200208018 | 9100.22-00 | Other | 02/22/2002 |
| 200208018 | 2652.01-02 | Special Election for QTIP | 02/22/2002 |
| 200208017 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 02/22/2002 |
| 200208017 | 368.02-00 | Stock for Stock (Type "B") | 02/22/2002 |
| 200208017 | 368.05-00 | Recapitalization (Type "E") | 02/22/2002 |
| 200208017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/22/2002 |
| 200208017 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 02/22/2002 |
| 200208017 | 408.00-00 | Individual Retirement Accounts | 02/22/2002 |
| 200208016 | 108.03-02 | S Corporations | 02/22/2002 |
| 200208016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208015 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/22/2002 |
| 200208014 | 146.07-00 | Carryforward of Allocation | 02/22/2002 |
| 200208014 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/22/2002 |
| 200208012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208009 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208008 | 1362.01-03 | Late Elections | 02/22/2002 |
