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. Afiche 59951 - 59975 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200221008 446.25-00 Mark to Market (Section 475) 05/24/2002 200221008 165.11-00 Other 05/24/2002 200221007 1362.00-00 Election by Small Business Corporation 05/24/2002 200221006 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/24/2002 200221006 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/24/2002 200221005 1362.00-00 Election by Small Business Corporation 05/24/2002 200221004 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/24/2002 200221004 6501.08-14 Successive Waivers 05/24/2002 200221004 6503.11-01 Designated Summons 05/24/2002 200221004 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/24/2002 200221004 6511.03-03 Foreign Tax Credit 05/24/2002 200221003 1362.00-00 Election by Small Business Corporation 05/24/2002 200221002 9111.19-00 Collateral Estoppel 05/24/2002 200221002 9111.14-00 Res Judicata 05/24/2002 200221002 9111.19-02 Related Civil Action 05/24/2002 200220030 507.04-00 Termination Under Section 507(b)(1)(B) 05/17/2002 200220029 9100.00-00 Extension of Time for Making Certain Elections 05/17/2002 200220028 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/17/2002 200220027 9999.98-00 Not Able to Identify Under Present List 05/17/2002 200220026 9999.98-00 Not Able to Identify Under Present List 05/17/2002 200220025 338.01-02 Time in which Election must be made 05/17/2002 200220025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/17/2002 200220024 1362.02-03 Passive Investment Income 05/17/2002 200220023 1362.00-00 Election by Small Business Corporation 05/17/2002 200220022 1362.00-00 Election by Small Business Corporation 05/17/2002 Pagination First page « Premye Previous page Anvan … Page 2395 Page 2396 Page 2397 Page 2398 Aktyèl paj 2399 Page 2400 Page 2401 Page 2402 Page 2403 … Next page Apre Last page Anvan »
