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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 64351 - 64375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200152032 | 541.00-00 | Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) | 12/28/2001 |
| 200152031 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 12/28/2001 |
| 200152031 | 338.01-02 | Time in which Election must be made | 12/28/2001 |
| 200152029 | 338.01-02 | Time in which Election must be made | 12/28/2001 |
| 200152029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 12/28/2001 |
| 200152028 | 171.00-00 | Amortization of Bond Premium | 12/28/2001 |
| 200152028 | 381.04-03 | Change With Consent of Commissioner | 12/28/2001 |
| 200152028 | 446.24-00 | Amortizable Bond Premium | 12/28/2001 |
| 200152027 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 12/28/2001 |
| 200152027 | 148.00-00 | Arbitrage | 12/28/2001 |
| 200152027 | 148.05-00 | Temporary Period Exception | 12/28/2001 |
| 200152027 | 148.08-00 | Required Rebate to the U.S. | 12/28/2001 |
| 200152026 | 2041.03-00 | General Power v. Not a General Power | 12/28/2001 |
| 200152026 | 2056.07-02 | Partial Election | 12/28/2001 |
| 200152026 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 12/28/2001 |
| 200152025 | 9100.10-01 | Accounting Methods | 12/28/2001 |
| 200152024 | 168.20-00 | Classification of Property | 12/28/2001 |
| 200152024 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/28/2001 |
| 200152023 | 9100.22-00 | Other | 12/28/2001 |
| 200152023 | 1503.04-04 | Dual Resident Corporation | 12/28/2001 |
| 200152022 | 3231.01-00 | Employers v. Not Employers | 12/28/2001 |
| 200152021 | 3231.01-00 | Employers v. Not Employers | 12/28/2001 |
| 200152020 | 1362.01-03 | Late Elections | 12/28/2001 |
| 200152019 | 1362.01-03 | Late Elections | 12/28/2001 |
| 200152018 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 12/28/2001 |
