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 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200202058 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/11/2002 |
| Number 200202058 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 01/11/2002 |
| Number 200202057 | UILC 318.00-00 | Subject Constructive Ownership of Stock | Release Date 01/11/2002 |
| Number 200202056 | UILC 6402.00-00 | Subject Authority to Make Credits or Refunds | Release Date 01/11/2002 |
| Number 200202056 | UILC 6402.01-00 | Subject Credit of Overpayment Against Any Tax Liability | Release Date 01/11/2002 |
| Number 200202056 | UILC 6402.01-02 | Subject Credits Against Estimated Tax | Release Date 01/11/2002 |
| Number 200202056 | UILC 6611.00-00 | Subject Interest on Overpayments (Interest v. No Interest) | Release Date 01/11/2002 |
| Number 200202056 | UILC 6611.03-00 | Subject Interest on Credits | Release Date 01/11/2002 |
| Number 200202055 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/11/2002 |
| Number 200202055 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/11/2002 |
| Number 200202054 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/11/2002 |
| Number 200202054 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/11/2002 |
| Number 200202053 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/11/2002 |
| Number 200202053 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/11/2002 |
| Number 200202052 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/11/2002 |
| Number 200202051 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/11/2002 |
| Number 200202050 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 01/11/2002 |
| Number 200202049 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/11/2002 |
| Number 200202049 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 01/11/2002 |
| Number 200202048 | UILC 45.01-00 | Subject In General | Release Date 01/11/2002 |
| Number 200202047 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/11/2002 |
| Number 200202047 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/11/2002 |
| Number 200202046 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/11/2002 |
| Number 200202046 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 01/11/2002 |
| Number 200202045 | UILC 460.00-00 | Subject Special Rules for Long-Term Contracts | Release Date 01/11/2002 |
