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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 65651 - 65675 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200125054 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125053 | 704.01-02 | Economic Effect | 06/22/2001 |
| 200125053 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 06/22/2001 |
| 200125053 | 851.00-00 | Definition of Regulated Investment Company | 06/22/2001 |
| 200125053 | 7704.01-00 | Meaning of | 06/22/2001 |
| 200125052 | 468A.04-02 | Revised Schedules | 06/22/2001 |
| 200125051 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/22/2001 |
| 200125050 | 338.01-02 | Time in which Election must be made | 06/22/2001 |
| 200125050 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/22/2001 |
| 200125049 | 468A.04-02 | Revised Schedules | 06/22/2001 |
| 200125048 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125047 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125046 | 1362.00-00 | Election by Small Business Corporation | 06/22/2001 |
| 200125045 | 1361.03-02 | Qualified Subchapter S Trusts | 06/22/2001 |
| 200125045 | 1362.04-00 | Inadvertent Terminations | 06/22/2001 |
| 200125044 | 355.01-00 | Spin-Off | 06/22/2001 |
| 200125044 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/22/2001 |
| 200125043 | 368.08-00 | Continuity of Interest Rule | 06/22/2001 |
| 200125043 | 809.00-00 | Mutual Life Insurance Companies Reduction in Deductions | 06/22/2001 |
| 200125043 | 807.00-00 | Rules for Certain Reserves | 06/22/2001 |
| 200125043 | 848.00-00 | Capitalization of Policy Acquisition Expenses | 06/22/2001 |
| 200125042 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125041 | 1362.01-03 | Late Elections | 06/22/2001 |
| 200125040 | 2652.01-02 | Special Election for QTIP | 06/22/2001 |
| 200125040 | 2654.01-00 | Basis Adjustment | 06/22/2001 |
