)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 66226 - 66250 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200123044 | 1362.01-03 | Late Elections | 06/08/2001 |
| 200123043 | 1502.75-00 | Filing Requirements | 06/08/2001 |
| 200123043 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/08/2001 |
| 200123042 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/08/2001 |
| 200123042 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/08/2001 |
| 200123042 | 1012.06-00 | Liabilities Assumed as Purchase Price | 06/08/2001 |
| 200123042 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 06/08/2001 |
| 200123041 | 468A.04-02 | Revised Schedules | 06/08/2001 |
| 200123040 | 468A.04-02 | Revised Schedules | 06/08/2001 |
| 200123038 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/08/2001 |
| 200123037 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/08/2001 |
| 200123036 | 1362.02-03 | Passive Investment Income | 06/08/2001 |
| 200123035 | 472.00-00 | Last-In, First-Out Inventories | 06/08/2001 |
| 200123035 | 704.01-04 | Section 704(c) Considerations | 06/08/2001 |
| 200123035 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 06/08/2001 |
| 200123034 | 2503.11-06 | Withdrawal Powers ("Crummey" Issue) | 06/08/2001 |
| 200123034 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/08/2001 |
| 200123034 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/08/2001 |
| 200123033 | 1381.00-00 | Organizations to Which Part Applies | 06/08/2001 |
| 200123032 | 338.01-02 | Time in which Election must be made | 06/08/2001 |
| 200123032 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/08/2001 |
| 200123031 | 1362.00-00 | Election by Small Business Corporation | 06/08/2001 |
| 200123030 | 355.01-00 | Spin-Off | 06/08/2001 |
| 200123030 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/08/2001 |
| 200123029 | 9100.09-00 | Section 442; Accounting Periods | 06/08/2001 |
