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. Enter a term in the Find box. Click the Search button. Mostrando 60401 - 60425 of 74371Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 200218002 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002 200218001 2632.00-00 Special Rules for Allocation of GST Exemption 05/03/2002 200218001 2652.01-01 Gift Splitting by Married Couples 05/03/2002 200218001 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002 200217059 408.06-00 Distributions 04/26/2002 200217058 9100.00-00 Extension of Time for Making Certain Elections 04/26/2002 200217057 4945.00-00 Excise Taxes on Taxable Expenditures 04/26/2002 200217056 4941.04-00 Definition of Self-Dealing 04/26/2002 200217055 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 04/26/2002 200217054 41.01-00 Alternative Incremental Credit 04/26/2002 200217053 1361.05-00 Qualified Subchapter S Subsidiary 04/26/2002 200217053 9100.00-00 Extension of Time for Making Certain Elections 04/26/2002 200217052 61.00-00 Gross Income v. Not Gross Income 04/26/2002 200217052 61.03-00 Loan or Mortgage v. Sale 04/26/2002 200217052 61.43-00 Form v. Substance 04/26/2002 200217052 451.01-00 Annual Theory 04/26/2002 200217051 355.01-01 Split-Off 04/26/2002 200217051 368.04-00 Assets for Control of Transferee (Type "D") 04/26/2002 200217050 1362.01-03 Late Elections 04/26/2002 200217049 1362.01-03 Late Elections 04/26/2002 200217048 1362.01-00 Eligible v. Ineligible 04/26/2002 200217047 9100.09-00 Section 442; Accounting Periods 04/26/2002 200217046 1362.01-03 Late Elections 04/26/2002 200217045 1362.02-03 Passive Investment Income 04/26/2002 200217044 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/26/2002 Pagination First page « Primero Previous page Anterior … Page 2413 Page 2414 Page 2415 Page 2416 Página actual 2417 Page 2418 Page 2419 Page 2420 Page 2421 … Next page Siguiente Last page Último »