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 61451 - 61475 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200202032 2055.07-02 Transfers Subject to Condition 01/11/2002 200202031 1362.01-03 Late Elections 01/11/2002 200202030 1362.01-03 Late Elections 01/11/2002 200202029 1362.01-03 Late Elections 01/11/2002 200202028 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/11/2002 200202027 451.14-04 Compensation 01/11/2002 200202027 457.01-00 Year of Inclusion in Gross Income 01/11/2002 200202027 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/11/2002 200202026 162.16-04 Capital Expenditure v. Repair 01/11/2002 200202026 263.14-00 Allocation Between Capital Expenditure and Expense 01/11/2002 200202025 468A.04-02 Revised Schedules 01/11/2002 200202025 468A.03-04 Formulas or Other Methods 01/11/2002 200202024 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002 200202023 1362.00-00 Election by Small Business Corporation 01/11/2002 200202022 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2002 200202022 761.01-01 Organizations Treated as a Partnership 01/11/2002 200202021 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/11/2002 200202020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 200202013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002 Pagination First page « First Previous page Previous … Page 2455 Page 2456 Page 2457 Page 2458 Current page 2459 Page 2460 Page 2461 Page 2462 Page 2463 … Next page Next Last page Last »