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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 64376 - 64400 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200152018 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 12/28/2001 |
| 200152018 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 12/28/2001 |
| 200152017 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 12/28/2001 |
| 200152016 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/28/2001 |
| 200152015 | 1362.01-03 | Late Elections | 12/28/2001 |
| 200152014 | 9999.98-00 | Not Able to Identify Under Present List | 12/28/2001 |
| 200152013 | 9999.98-00 | Not Able to Identify Under Present List | 12/28/2001 |
| 200152012 | 9999.98-00 | Not Able to Identify Under Present List | 12/28/2001 |
| 200152011 | 168.20-00 | Classification of Property | 12/28/2001 |
| 200152011 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/28/2001 |
| 200152010 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/28/2001 |
| 200152010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2001 |
| 200152009 | 1362.01-03 | Late Elections | 12/28/2001 |
| 200152008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2001 |
| 200152008 | 7701.00-00 | Definitions | 12/28/2001 |
| 200152007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/28/2001 |
| 200152007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/28/2001 |
| 200152006 | 863.02-00 | Partly From Sources Within and Partly From Sources Without U.S. | 12/28/2001 |
| 200152005 | 265.04-00 | Interest Expenses Relating to Tax-Exempts | 12/28/2001 |
| 200152004 | 1362.01-03 | Late Elections | 12/28/2001 |
| 200152003 | 162.36-02 | Covered Employees | 12/28/2001 |
| 200152002 | 1011.00-00 | Adjusted Basis for Determining Gain or Loss | 12/28/2001 |
| 200152001 | 6621.00-00 | Determination of Rate of Interest; Compounding of Interest | 12/28/2001 |
| 200152001 | 6621.01-00 | Overpayment and Underpayment Rates | 12/28/2001 |
| 200152001 | 6611.04-00 | Interest on Refunds | 12/28/2001 |
