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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 67501 - 67525 of 77583
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200118038 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/04/2001 |
| 200118038 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 05/04/2001 |
| 200118037 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/04/2001 |
| 200118037 | 2652.01-02 | Special Election for QTIP | 05/04/2001 |
| 200118036 | 472.01-00 | Election | 05/04/2001 |
| 200118036 | 9100.11-00 | Section 472; LIFO Election | 05/04/2001 |
| 200118035 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118034 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118033 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118032 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118031 | 2702.02-02 | Personal Residence in Trust | 05/04/2001 |
| 200118031 | 2511.11-00 | Gift of Remainder | 05/04/2001 |
| 200118030 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118029 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/04/2001 |
| 200118027 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118026 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118025 | 1362.04-00 | Inadvertent Terminations | 05/04/2001 |
| 200118024 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118023 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 05/04/2001 |
| 200118022 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118021 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118020 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118019 | 1362.01-03 | Late Elections | 05/04/2001 |
| 200118018 | 355.01-00 | Spin-Off | 05/04/2001 |
