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 61101 - 61125 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200205035 355.01-00 Spin-Off 02/01/2002 200205035 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 02/01/2002 200205034 355.01-01 Split-Off 02/01/2002 200205034 368.04-00 Assets for Control of Transferee (Type "D") 02/01/2002 200205033 2041.01-00 Pre-1942 Powers 02/01/2002 200205033 2514.01-00 Power Created on or Before October 21, 1942 02/01/2002 200205032 1362.01-03 Late Elections 02/01/2002 200205031 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 02/01/2002 200205030 3231.01-00 Employers v. Not Employers 02/01/2002 200205029 1362.01-03 Late Elections 02/01/2002 200205028 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/01/2002 200205027 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 02/01/2002 200205027 2513.03-00 Joint and Several Liability 02/01/2002 200205027 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 02/01/2002 200205027 6501.05-01 Burden of Proof (Taxpayer v. Commissioner) 02/01/2002 200205027 6501.05-07 Intent v. No Intent to Defraud 02/01/2002 200205026 1362.01-03 Late Elections 02/01/2002 200205025 754.02-00 Timeliness of Election 02/01/2002 200205025 9100.00-00 Extension of Time for Making Certain Elections 02/01/2002 200205024 1362.04-00 Inadvertent Terminations 02/01/2002 200205023 61.43-01 Lease of Property 02/01/2002 200205022 1362.01-03 Late Elections 02/01/2002 200205022 9100.00-00 Extension of Time for Making Certain Elections 02/01/2002 200205021 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 02/01/2002 200205020 1362.01-03 Late Elections 02/01/2002 Pagination First page « Premye Previous page Anvan … Page 2441 Page 2442 Page 2443 Page 2444 Aktyèl paj 2445 Page 2446 Page 2447 Page 2448 Page 2449 … Next page Apre Last page Anvan »
