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 63201 - 63225 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200202027 | UILC 403.04-00 | Subject Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | Release Date 01/11/2002 |
| Number 200202026 | UILC 162.16-04 | Subject Capital Expenditure v. Repair | Release Date 01/11/2002 |
| Number 200202026 | UILC 263.14-00 | Subject Allocation Between Capital Expenditure and Expense | Release Date 01/11/2002 |
| Number 200202025 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 01/11/2002 |
| Number 200202025 | UILC 468A.03-04 | Subject Formulas or Other Methods | Release Date 01/11/2002 |
| Number 200202024 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/11/2002 |
| Number 200202023 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/11/2002 |
| Number 200202022 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/11/2002 |
| Number 200202022 | UILC 761.01-01 | Subject Organizations Treated as a Partnership | Release Date 01/11/2002 |
| Number 200202021 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | Release Date 01/11/2002 |
| Number 200202020 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202019 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202018 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202017 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202016 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202015 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202014 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202013 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202012 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202011 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202010 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202008 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
| Number 200202006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/11/2002 |
