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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 64801 - 64825 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200143021 | 1362.01-03 | Late Elections | 10/26/2001 |
| 200143020 | 877.00-00 | Expatriation to Avoid Tax | 10/26/2001 |
| 200143019 | 61.00-00 | Gross Income v. Not Gross Income | 10/26/2001 |
| 200143019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/26/2001 |
| 200143019 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/26/2001 |
| 200143018 | 1362.01-03 | Late Elections | 10/26/2001 |
| 200143017 | 1402.05-00 | Ministers, Members of Religious Orders, Christian Science Practitioners (Election) | 10/26/2001 |
| 200143017 | 3121.02-08 | Services of Ministers or Members of an Order | 10/26/2001 |
| 200143017 | 3401.02-01 | Exclusions From Wages | 10/26/2001 |
| 200143016 | 1362.01-03 | Late Elections | 10/26/2001 |
| 200143015 | 1362.01-03 | Late Elections | 10/26/2001 |
| 200143014 | 9100.22-00 | Other | 10/26/2001 |
| 200143014 | 2032A.00-00 | Valuation of Farm Real Property | 10/26/2001 |
| 200143013 | 9100.22-00 | Other | 10/26/2001 |
| 200143013 | 2056.07-01 | Effective Election | 10/26/2001 |
| 200143012 | 1362.02-03 | Passive Investment Income | 10/26/2001 |
| 200143011 | 2055.14-00 | Transfers of Easements in Real Property | 10/26/2001 |
| 200143010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/26/2001 |
| 200143009 | 338.01-02 | Time in which Election must be made | 10/26/2001 |
| 200143009 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/26/2001 |
| 200143008 | 7702.20-00 | Correction of Errors | 10/26/2001 |
| 200143007 | 451.14-00 | Constructive Receipt | 10/26/2001 |
| 200143006 | 162.25-08 | Defending, Settling, etc., Civil Action | 10/26/2001 |
| 200143005 | 9111.19-01 | Related Criminal Action | 10/26/2001 |
| 200143004 | 2511.04-00 | Gifts Indirectly Made | 10/26/2001 |
