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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 63726 - 63750 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200206033 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206032 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206031 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206030 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206029 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/08/2002 |
| 200206028 | 368.05-00 | Recapitalization (Type "E") | 02/08/2002 |
| 200206027 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 02/08/2002 |
| 200206027 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206026 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/08/2002 |
| 200206026 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206025 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206024 | 2205.01-00 | Apportionment of Tax According to State Law | 02/08/2002 |
| 200206023 | 1362.02-03 | Passive Investment Income | 02/08/2002 |
| 200206022 | 355.01-00 | Spin-Off | 02/08/2002 |
| 200206022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/08/2002 |
| 200206021 | 168.20-00 | Classification of Property | 02/08/2002 |
| 200206021 | 446.04-17 | Change in Method of Accounting for Depreciation | 02/08/2002 |
| 200206020 | 3231.01-00 | Employers v. Not Employers | 02/08/2002 |
| 200206019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/08/2002 |
| 200206018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/08/2002 |
| 200206017 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206016 | 469.03-00 | Passive Activity Defined | 02/08/2002 |
| 200206016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206015 | 168.20-00 | Classification of Property | 02/08/2002 |
| 200206015 | 446.04-17 | Change in Method of Accounting for Depreciation | 02/08/2002 |
