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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 65626 - 65650 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200125070 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/22/2001 |
| 200125069 | 338.01-02 | Time in which Election must be made | 06/22/2001 |
| 200125069 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/22/2001 |
| 200125068 | 338.01-02 | Time in which Election must be made | 06/22/2001 |
| 200125068 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/22/2001 |
| 200125067 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/22/2001 |
| 200125067 | 1012.06-00 | Liabilities Assumed as Purchase Price | 06/22/2001 |
| 200125067 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 06/22/2001 |
| 200125066 | 468A.00-00 | Special Rules for Decommissioning Cost | 06/22/2001 |
| 200125066 | 1012.06-00 | Liabilities Assumed as Purchase Price | 06/22/2001 |
| 200125066 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 06/22/2001 |
| 200125065 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/22/2001 |
| 200125064 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2001 |
| 200125063 | 338.01-02 | Time in which Election must be made | 06/22/2001 |
| 200125063 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/22/2001 |
| 200125062 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125061 | 1362.04-00 | Inadvertent Terminations | 06/22/2001 |
| 200125060 | 1502.77-00 | Common Parent Agent for Subsidiaries | 06/22/2001 |
| 200125060 | 6402.05-03 | Insolvent Corporation Member of Consolidated Group | 06/22/2001 |
| 200125059 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 06/22/2001 |
| 200125058 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/22/2001 |
| 200125057 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125056 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2001 |
| 200125056 | 382.02-05 | Closing of the Books | 06/22/2001 |
| 200125055 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/22/2001 |
