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. Showing 59376 - 59400 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200228011 2652.00-00 Other Definitions 07/12/2002 200228011 9100.00-00 Extension of Time for Making Certain Elections 07/12/2002 200228010 1362.04-00 Inadvertent Terminations 07/12/2002 200228010 1361.03-00 Certain Trusts Permitted as Shareholders 07/12/2002 200228009 1362.04-00 Inadvertent Terminations 07/12/2002 200228009 1361.03-00 Certain Trusts Permitted as Shareholders 07/12/2002 200228008 355.01-01 Split-Off 07/12/2002 200228008 368.04-00 Assets for Control of Transferee (Type "D") 07/12/2002 200228008 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2002 200228007 2601.00-00 Tax On Generation Skipping Transfers 07/12/2002 200228006 1362.01-03 Late Elections 07/12/2002 200228005 61.00-00 Gross Income v. Not Gross Income 07/12/2002 200228005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/12/2002 200228004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2002 200228003 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 07/12/2002 200228002 927.01-00 Definition of Export Property 07/12/2002 200228002 7701.22-01 Factors: Lease vs. Service Contract 07/12/2002 200228001 170.19-00 Other 07/12/2002 200227044 4941.04-00 Definition of Self-Dealing 07/05/2002 200227044 4945.04-00 Definition of Taxable Expenditure 07/05/2002 200227042 9100.00-00 Extension of Time for Making Certain Elections 07/05/2002 200227041 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/05/2002 200227041 4980.01-00 Amount of Reversion 07/05/2002 200227040 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/05/2002 200227040 4980.01-00 Amount of Reversion 07/05/2002 Pagination First page « First Previous page Previous … Page 2372 Page 2373 Page 2374 Page 2375 Current page 2376 Page 2377 Page 2378 Page 2379 Page 2380 … Next page Next Last page Last »
