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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Afiche 64251 - 64275 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200146039 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/16/2001 |
| 200146038 | 1362.01-03 | Late Elections | 11/16/2001 |
| 200146037 | 1362.01-03 | Late Elections | 11/16/2001 |
| 200146036 | 1362.01-03 | Late Elections | 11/16/2001 |
| 200146035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/16/2001 |
| 200146034 | 1362.01-03 | Late Elections | 11/16/2001 |
| 200146033 | 9999.98-00 | Not Able to Identify Under Present List | 11/16/2001 |
| 200146032 | 1362.01-03 | Late Elections | 11/16/2001 |
| 200146031 | 1362.01-03 | Late Elections | 11/16/2001 |
| 200146030 | 1362.04-00 | Inadvertent Terminations | 11/16/2001 |
| 200146029 | 7701.00-00 | Definitions | 11/16/2001 |
| 200146029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/16/2001 |
| 200146028 | 263A.01-00 | Activities Subject to Capitalization | 11/16/2001 |
| 200146028 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 11/16/2001 |
| 200146027 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/16/2001 |
| 200146025 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 11/16/2001 |
| 200146025 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 11/16/2001 |
| 200146025 | 707.00-00 | Transactions Between Partner and Partnership | 11/16/2001 |
| 200146025 | 7701.00-00 | Definitions | 11/16/2001 |
| 200146025 | 61.00-00 | Gross Income v. Not Gross Income | 11/16/2001 |
| 200146024 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 11/16/2001 |
| 200146023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/16/2001 |
| 200146022 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/16/2001 |
| 200146021 | 9100.22-00 | Other | 11/16/2001 |
| 200146021 | 1503.04-04 | Dual Resident Corporation | 11/16/2001 |
