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 62926 - 62950 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200201010 | UILC 183.03-01 | Subject Election To Postpone Determination | Release Date 01/04/2002 |
| Number 200201009 | UILC 861.09-06 | Subject Asset Method of Apportionment | Release Date 01/04/2002 |
| Number 200201009 | UILC 864.04-00 | Subject Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) | Release Date 01/04/2002 |
| Number 200201008 | UILC 142.03-00 | Subject Airports, Docks and Wharves, and Mass Commuting | Release Date 01/04/2002 |
| Number 200201007 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 01/04/2002 |
| Number 200201006 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/04/2002 |
| Number 200201006 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/04/2002 |
| Number 200201005 | UILC 1361.01-00 | Subject Small Business Corporation v. Not a Small Business Corporation | Release Date 01/04/2002 |
| Number 200201004 | UILC 833.00-00 | Subject Treatment of Blue Cross Blue Shield Organizations | Release Date 01/04/2002 |
| Number 200201003 | UILC 2632.02-00 | Subject Deemed Allocation to Certain Lifetime Direct Skips | Release Date 01/04/2002 |
| Number 200201002 | UILC 2632.02-00 | Subject Deemed Allocation to Certain Lifetime Direct Skips | Release Date 01/04/2002 |
| Number 200201001 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 01/04/2002 |
| Number 200152047 | UILC 6050I.00-00 | Subject Returns Relating to Cash Received in Trade or Business | Release Date 12/28/2001 |
| Number 200152046 | UILC 852.02-00 | Subject Capital Gains | Release Date 12/28/2001 |
| Number 200152046 | UILC 865.01-00 | Subject Residence of the Seller Determines Source | Release Date 12/28/2001 |
| Number 200152046 | UILC 933.00-00 | Subject Income From Sources Within Puerto Rico | Release Date 12/28/2001 |
| Number 200152045 | UILC 6402.00-00 | Subject Authority to Make Credits or Refunds | Release Date 12/28/2001 |
| Number 200152044 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/28/2001 |
| Number 200152043 | UILC 6330.00-00 | Subject Collection Due Process - Levy | Release Date 12/28/2001 |
| Number 200152042 | UILC 6103.05-00 | Subject Disclosure to Persons Having Material Interest | Release Date 12/28/2001 |
| Number 200152041 | UILC 9100.18-00 | Subject Section 927; FSC Election | Release Date 12/28/2001 |
| Number 200152041 | UILC 927.04-00 | Subject Election and Termination of Election | Release Date 12/28/2001 |
| Number 200152040 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 12/28/2001 |
| Number 200152039 | UILC 9100.22-00 | Subject Other | Release Date 12/28/2001 |
| Number 200152039 | UILC 9114.03-06 | Subject Canada | Release Date 12/28/2001 |
