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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 64526 - 64550 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200148005 | 446.04-17 | Change in Method of Accounting for Depreciation | 11/30/2001 |
| 200148004 | 332.00-00 | Complete Liquidation of Subsidiaries | 11/30/2001 |
| 200148003 | 172.01-00 | Carryback and Carryover | 11/30/2001 |
| 200148002 | 118.01-02 | Nonshareholder Contributions | 11/30/2001 |
| 200148002 | 118.02-00 | Contributions in Aid of Construction | 11/30/2001 |
| 200148001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/30/2001 |
| 200148001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/30/2001 |
| 200147053 | 1033.01-00 | General Rule | 11/23/2001 |
| 200147052 | 61.09-00 | Compensation for Services | 11/23/2001 |
| 200147052 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 11/23/2001 |
| 200147052 | 831.03-00 | Whether Company Qualifies as Insurance Company | 11/23/2001 |
| 200147052 | 832.00-00 | Insurance Company Taxable Income | 11/23/2001 |
| 200147051 | 143.07-01 | Average Area Purchase Price | 11/23/2001 |
| 200147050 | 1362.02-03 | Passive Investment Income | 11/23/2001 |
| 200147049 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/23/2001 |
| 200147048 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/23/2001 |
| 200147047 | 1362.01-03 | Late Elections | 11/23/2001 |
| 200147046 | 1362.04-00 | Inadvertent Terminations | 11/23/2001 |
| 200147045 | 1362.04-00 | Inadvertent Terminations | 11/23/2001 |
| 200147044 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 11/23/2001 |
| 200147044 | 1361.03-01 | Grantor Trusts | 11/23/2001 |
| 200147043 | 1362.04-00 | Inadvertent Terminations | 11/23/2001 |
| 200147042 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/23/2001 |
| 200147041 | 338.01-02 | Time in which Election must be made | 11/23/2001 |
| 200147041 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/23/2001 |
