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 57601 - 57625 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200301015 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003 200301015 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003 200301014 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003 200301014 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003 200301014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003 200301014 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003 200301013 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003 200301013 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003 200301013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003 200301013 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003 200301012 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003 200301012 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003 200301012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003 200301012 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003 200301011 355.01-01 Split-Off 01/03/2003 200301011 368.04-00 Assets for Control of Transferee (Type "D") 01/03/2003 200301010 118.01-02 Nonshareholder Contributions 01/03/2003 200301010 118.02-00 Contributions in Aid of Construction 01/03/2003 200301009 468A.00-00 Special Rules for Decommissioning Cost 01/03/2003 200301009 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/03/2003 200301009 1012.06-00 Liabilities Assumed as Purchase Price 01/03/2003 200301009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/03/2003 200301008 141.00-00 Private Activity Bond; Qualified Bond 01/03/2003 200301007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003 200301006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2003 Pagination First page « First Previous page Previous … Page 2301 Page 2302 Page 2303 Page 2304 Current page 2305 Page 2306 Page 2307 Page 2308 Page 2309 … Next page Next Last page Last »
