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 67101 - 67125 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200108033 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108032 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/23/2001 |
| 200108032 | 2033.00-00 | Property in Which Decedent Had an Interest | 02/23/2001 |
| 200108032 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 02/23/2001 |
| 200108031 | 1362.00-00 | Election by Small Business Corporation | 02/23/2001 |
| 200108030 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108029 | 61.28-03 | Return of Capital--Basis | 02/23/2001 |
| 200108029 | 162.26-00 | Capital v. Expense | 02/23/2001 |
| 200108029 | 263.03-00 | Permanent Improvements | 02/23/2001 |
| 200108028 | 338.01-02 | Time in which Election must be made | 02/23/2001 |
| 200108028 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/23/2001 |
| 200108027 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108026 | 1362.00-00 | Election by Small Business Corporation | 02/23/2001 |
| 200108025 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108024 | 1502.13-00 | Intercompany Transactions | 02/23/2001 |
| 200108024 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/23/2001 |
| 200108023 | 1362.01-02 | Election After Termination | 02/23/2001 |
| 200108022 | 6224.01-01 | Settlement Agreement | 02/23/2001 |
| 200108022 | 7121.02-00 | Finality | 02/23/2001 |
| 200108021 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/23/2001 |
| 200108021 | 355.01-01 | Split-Off | 02/23/2001 |
| 200108021 | 355.03-00 | Active Business | 02/23/2001 |
| 200108020 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/23/2001 |
| 200108019 | 355.01-01 | Split-Off | 02/23/2001 |
