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 60151 - 60175 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200217040 1362.01-03 Late Elections 04/26/2002 200217039 1259.00-00 Constructive Sales of Appreciated Financial Positions 04/26/2002 200217038 1362.01-03 Late Elections 04/26/2002 200217037 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/26/2002 200217037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/26/2002 200217036 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/26/2002 200217036 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/26/2002 200217035 2601.03-01 Irrevocable Trusts 04/26/2002 200217034 1362.02-03 Passive Investment Income 04/26/2002 200217033 1362.01-03 Late Elections 04/26/2002 200217032 1362.01-03 Late Elections 04/26/2002 200217031 6231.02-00 Partner 04/26/2002 200217031 6231.03-00 Partnership Item 04/26/2002 200217031 6231.05-00 Affected Item 04/26/2002 200217030 1362.01-03 Late Elections 04/26/2002 200217030 9100.00-00 Extension of Time for Making Certain Elections 04/26/2002 200217029 1362.01-03 Late Elections 04/26/2002 200217028 1362.01-03 Late Elections 04/26/2002 200217027 1362.01-03 Late Elections 04/26/2002 200217026 1362.00-00 Election by Small Business Corporation 04/26/2002 200217025 263.13-06 Contracts 04/26/2002 200217024 61.43-01 Lease of Property 04/26/2002 200217024 162.09-06 Conveyance and Leaseback 04/26/2002 200217024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/26/2002 200217023 1362.02-03 Passive Investment Income 04/26/2002 Pagination First page « First Previous page Previous … Page 2403 Page 2404 Page 2405 Page 2406 Current page 2407 Page 2408 Page 2409 Page 2410 Page 2411 … Next page Next Last page Last »
