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 58851 - 58875 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200235020 338.01-02 Time in which Election must be made 08/30/2002 200235019 338.01-02 Time in which Election must be made 08/30/2002 200235019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/30/2002 200235018 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 08/30/2002 200235017 338.01-02 Time in which Election must be made 08/30/2002 200235017 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/30/2002 200235016 1362.04-00 Inadvertent Terminations 08/30/2002 200235015 1362.04-00 Inadvertent Terminations 08/30/2002 200235014 877.01-00 Principal Purpose--the Avoidance of Tax 08/30/2002 200235013 2632.01-00 Time and Manner of Allocation 08/30/2002 200235013 9100.00-00 Extension of Time for Making Certain Elections 08/30/2002 200235012 9100.09-00 Section 442; Accounting Periods 08/30/2002 200235011 1502.77-00 Common Parent Agent for Subsidiaries 08/30/2002 200235011 1502.77-01 Alternative Agents of the Group 08/30/2002 200235010 955.02-01 Related Group Elections 08/30/2002 200235009 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002 200235009 1361.00-00 Definitions 08/30/2002 200235008 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002 200235008 1361.00-00 Definitions 08/30/2002 200235007 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002 200235007 1361.00-00 Definitions 08/30/2002 200235006 62.02-02 Reimbursements 08/30/2002 200235006 274.08-00 Substantiation 08/30/2002 200235005 351.00-00 Transfer to Corporation Controlled by Transferor 08/30/2002 200235004 385.01-00 Debt v. Equity 08/30/2002 Pagination First page « First Previous page Previous … Page 2351 Page 2352 Page 2353 Page 2354 Current page 2355 Page 2356 Page 2357 Page 2358 Page 2359 … Next page Next Last page Last »
