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 61401 - 61425 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200202059 355.01-00 Spin-Off 01/11/2002 200202059 355.04-00 Business Purpose 01/11/2002 200202059 368.04-00 Assets for Control of Transferee (Type "D") 01/11/2002 200202058 338.01-02 Time in which Election must be made 01/11/2002 200202058 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/11/2002 200202057 318.00-00 Constructive Ownership of Stock 01/11/2002 200202056 6402.00-00 Authority to Make Credits or Refunds 01/11/2002 200202056 6402.01-00 Credit of Overpayment Against Any Tax Liability 01/11/2002 200202056 6402.01-02 Credits Against Estimated Tax 01/11/2002 200202056 6611.00-00 Interest on Overpayments (Interest v. No Interest) 01/11/2002 200202056 6611.03-00 Interest on Credits 01/11/2002 200202055 754.02-00 Timeliness of Election 01/11/2002 200202055 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002 200202054 1362.01-03 Late Elections 01/11/2002 200202054 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002 200202053 754.02-00 Timeliness of Election 01/11/2002 200202053 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002 200202052 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002 200202051 1362.01-03 Late Elections 01/11/2002 200202050 3231.01-00 Employers v. Not Employers 01/11/2002 200202049 338.01-02 Time in which Election must be made 01/11/2002 200202049 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/11/2002 200202048 45.01-00 In General 01/11/2002 200202047 355.01-00 Spin-Off 01/11/2002 200202047 368.04-00 Assets for Control of Transferee (Type "D") 01/11/2002 Pagination First page « Premye Previous page Anvan … Page 2453 Page 2454 Page 2455 Page 2456 Aktyèl paj 2457 Page 2458 Page 2459 Page 2460 Page 2461 … Next page Apre Last page Anvan »
