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 59926 - 59950 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200221028 1362.01-03 Late Elections 05/24/2002 200221027 1362.02-03 Passive Investment Income 05/24/2002 200221026 1362.01-03 Late Elections 05/24/2002 200221025 1362.01-03 Late Elections 05/24/2002 200221024 1362.00-00 Election by Small Business Corporation 05/24/2002 200221023 1362.01-03 Late Elections 05/24/2002 200221022 7701.00-00 Definitions 05/24/2002 200221022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2002 200221021 1041.01-00 Transfers Incident to Divorce 05/24/2002 200221021 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 05/24/2002 200221020 775.00-00 Electing Large Partnership Defined 05/24/2002 200221019 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/24/2002 200221018 1503.04-00 Dual Consolidated Loss 05/24/2002 200221017 985.00-00 Functional Currency 05/24/2002 200221016 168.20-00 Classification of Property 05/24/2002 200221015 4161.00-00 Sporting Goods Taxes 05/24/2002 200221014 1362.04-00 Inadvertent Terminations 05/24/2002 200221013 1362.01-03 Late Elections 05/24/2002 200221012 1362.01-03 Late Elections 05/24/2002 200221011 642.03-03 Paid or Permanently Set Aside 05/24/2002 200221011 691.00-00 Recipients of Income in Respect of Decedents 05/24/2002 200221010 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/24/2002 200221009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2002 200221009 355.04-00 Business Purpose 05/24/2002 200221008 1221.12-02 Business Hedges 05/24/2002 Pagination First page « First Previous page Previous … Page 2394 Page 2395 Page 2396 Page 2397 Current page 2398 Page 2399 Page 2400 Page 2401 Page 2402 … Next page Next Last page Last »
