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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 66351 - 66375 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200122015 | 1362.01-03 | Late Elections | 06/01/2001 |
| 200122014 | 1362.01-03 | Late Elections | 06/01/2001 |
| 200122013 | 817.08-04 | Look-Through Diversification | 06/01/2001 |
| 200122012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2001 |
| 200122012 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 06/01/2001 |
| 200122011 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 06/01/2001 |
| 200122011 | 2522.02-01 | Transfer of Partial Interests | 06/01/2001 |
| 200122011 | 2035.02-00 | Inclusion of Gift Tax in Gross Estate | 06/01/2001 |
| 200122010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/01/2001 |
| 200122010 | 7701.00-00 | Definitions | 06/01/2001 |
| 200122009 | 457.07-02 | Unforeseeable Emergency | 06/01/2001 |
| 200122008 | 461.16-00 | Accrual of Other Taxes | 06/01/2001 |
| 200122007 | 338.02-00 | Qualified Stock Purchase | 06/01/2001 |
| 200122006 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 06/01/2001 |
| 200122005 | 936.03-04 | Cost Sharing Election | 06/01/2001 |
| 200122004 | 144.01-10 | Manufacturing Facility | 06/01/2001 |
| 200122003 | 1362.01-03 | Late Elections | 06/01/2001 |
| 200122002 | 168.20-00 | Classification of Property | 06/01/2001 |
| 200122002 | 263.03-01 | Determination of Useful Life | 06/01/2001 |
| 200122002 | 446.04-17 | Change in Method of Accounting for Depreciation | 06/01/2001 |
| 200122001 | 301.01-00 | Dividend in Property | 06/01/2001 |
| 200122001 | 305.01-00 | Stock Dividends | 06/01/2001 |
| 200122001 | 561.06-00 | Real Estate Investment Trusts | 06/01/2001 |
| 200122001 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 06/01/2001 |
| 200122001 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 06/01/2001 |
