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.
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Showing 61876 - 61900 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200217053 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/26/2002 |
| Number 200217052 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 04/26/2002 |
| Number 200217052 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 04/26/2002 |
| Number 200217052 | UILC 61.43-00 | Subject Form v. Substance | Release Date 04/26/2002 |
| Number 200217052 | UILC 451.01-00 | Subject Annual Theory | Release Date 04/26/2002 |
| Number 200217051 | UILC 355.01-01 | Subject Split-Off | Release Date 04/26/2002 |
| Number 200217051 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 04/26/2002 |
| Number 200217050 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/26/2002 |
| Number 200217049 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/26/2002 |
| Number 200217048 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 04/26/2002 |
| Number 200217047 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 04/26/2002 |
| Number 200217046 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/26/2002 |
| Number 200217045 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 04/26/2002 |
| Number 200217044 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 04/26/2002 |
| Number 200217044 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 04/26/2002 |
| Number 200217043 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 04/26/2002 |
| Number 200217042 | UILC 216.01-00 | Subject Status As Cooperative Housing Corporation | Release Date 04/26/2002 |
| Number 200217041 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/26/2002 |
| Number 200217040 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/26/2002 |
| Number 200217039 | UILC 1259.00-00 | Subject Constructive Sales of Appreciated Financial Positions | Release Date 04/26/2002 |
| Number 200217038 | UILC 1362.01-03 | Subject Late Elections | Release Date 04/26/2002 |
| Number 200217037 | UILC 2601.04-01 | Subject Wills or Revocable Trusts Executed Before October 22, 1986 | Release Date 04/26/2002 |
| Number 200217037 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 04/26/2002 |
| Number 200217036 | UILC 2601.04-01 | Subject Wills or Revocable Trusts Executed Before October 22, 1986 | Release Date 04/26/2002 |
| Number 200217036 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 04/26/2002 |
