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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 64301 - 64325 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200201021 | 9100.22-00 | Other | 01/04/2002 |
| 200201021 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 01/04/2002 |
| 200201020 | 2601.03-01 | Irrevocable Trusts | 01/04/2002 |
| 200201019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/04/2002 |
| 200201018 | 1362.01-03 | Late Elections | 01/04/2002 |
| 200201017 | 2601.03-01 | Irrevocable Trusts | 01/04/2002 |
| 200201016 | 1362.01-03 | Late Elections | 01/04/2002 |
| 200201015 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/04/2002 |
| 200201014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/04/2002 |
| 200201014 | 1504.00-00 | Definitions | 01/04/2002 |
| 200201013 | 9100.09-00 | Section 442; Accounting Periods | 01/04/2002 |
| 200201012 | 318.00-00 | Constructive Ownership of Stock | 01/04/2002 |
| 200201011 | 1362.01-03 | Late Elections | 01/04/2002 |
| 200201010 | 6404.00-00 | Abatements | 01/04/2002 |
| 200201010 | 183.03-01 | Election To Postpone Determination | 01/04/2002 |
| 200201009 | 861.09-06 | Asset Method of Apportionment | 01/04/2002 |
| 200201009 | 864.04-00 | Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) | 01/04/2002 |
| 200201008 | 142.03-00 | Airports, Docks and Wharves, and Mass Commuting | 01/04/2002 |
| 200201007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 01/04/2002 |
| 200201006 | 355.01-00 | Spin-Off | 01/04/2002 |
| 200201006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/04/2002 |
| 200201005 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 01/04/2002 |
| 200201004 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 01/04/2002 |
| 200201003 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 01/04/2002 |
| 200201002 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 01/04/2002 |
