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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 63876 - 63900 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200205048 | 509.03-00 | Continuation of Private Foundation Status | 02/01/2002 |
| 200205048 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/01/2002 |
| 200205048 | 4941.04-00 | Definition of Self-Dealing | 02/01/2002 |
| 200205048 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/01/2002 |
| 200205048 | 4945.04-06 | Expenditure Responsibility | 02/01/2002 |
| 200205047 | 9999.98-00 | Not Able to Identify Under Present List | 02/01/2002 |
| 200205046 | 9999.98-00 | Not Able to Identify Under Present List | 02/01/2002 |
| 200205045 | 9999.98-00 | Not Able to Identify Under Present List | 02/01/2002 |
| 200205044 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 02/01/2002 |
| 200205043 | 9100.22-00 | Other | 02/01/2002 |
| 200205043 | 1503.04-04 | Dual Resident Corporation | 02/01/2002 |
| 200205042 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/01/2002 |
| 200205041 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205040 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2002 |
| 200205040 | 2652.01-02 | Special Election for QTIP | 02/01/2002 |
| 200205039 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205038 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205037 | 338.01-02 | Time in which Election must be made | 02/01/2002 |
| 200205037 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/01/2002 |
| 200205036 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2002 |
| 200205036 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/01/2002 |
| 200205035 | 355.01-00 | Spin-Off | 02/01/2002 |
| 200205035 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 02/01/2002 |
| 200205034 | 355.01-01 | Split-Off | 02/01/2002 |
| 200205034 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/01/2002 |
