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 60451 - 60475 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200213025 338.01-02 Time in which Election must be made 03/29/2002 200213025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/29/2002 200213024 9100.22-00 Other 03/29/2002 200213024 1503.04-04 Dual Resident Corporation 03/29/2002 200213023 9100.22-00 Other 03/29/2002 200213023 1503.04-04 Dual Resident Corporation 03/29/2002 200213022 9100.22-00 Other 03/29/2002 200213022 1503.04-04 Dual Resident Corporation 03/29/2002 200213021 170.00-00 Charitable, Etc. Contributions and Gifts 03/29/2002 200213021 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/29/2002 200213020 331.01-01 Valuation 03/29/2002 200213019 368.01-00 Statutory Merger or Consolidation (Type "A") 03/29/2002 200213018 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/29/2002 200213017 561.02-00 Date of Payment 03/29/2002 200213017 562.03-00 Preferential Dividends 03/29/2002 200213017 857.01-00 Requirements to be Taxed as a REIT 03/29/2002 200213017 311.00-00 Taxability of Corporation on Distribution 03/29/2002 200213016 355.01-00 Spin-Off 03/29/2002 200213016 368.04-00 Assets for Control of Transferee (Type "D") 03/29/2002 200213015 468B.00-00 Special Rules For Designated Settlement Funds 03/29/2002 200213014 61.00-00 Gross Income v. Not Gross Income 03/29/2002 200213014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2002 200213014 1015.03-00 Transfer in Trust After December 31, 1920 03/29/2002 200213014 1223.01-00 Decedent and Estate 03/29/2002 200213014 2033.09-00 Life Estate 03/29/2002 Pagination First page « Premye Previous page Anvan … Page 2415 Page 2416 Page 2417 Page 2418 Aktyèl paj 2419 Page 2420 Page 2421 Page 2422 Page 2423 … Next page Apre Last page Anvan »
