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 61826 - 61850 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200218028 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 05/03/2002 |
| Number 200218027 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 05/03/2002 |
| Number 200218026 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/03/2002 |
| Number 200218025 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/03/2002 |
| Number 200218025 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/03/2002 |
| Number 200218024 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 05/03/2002 |
| Number 200218023 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 05/03/2002 |
| Number 200218022 | UILC 9214.00-00 | Subject Leasing Shelter | Release Date 05/03/2002 |
| Number 200218022 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 05/03/2002 |
| Number 200218022 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 05/03/2002 |
| Number 200218021 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/03/2002 |
| Number 200218021 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/03/2002 |
| Number 200218020 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 05/03/2002 |
| Number 200218020 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 05/03/2002 |
| Number 200218019 | UILC 468A.00-00 | Subject Special Rules for Decommissioning Cost | Release Date 05/03/2002 |
| Number 200218018 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/03/2002 |
| Number 200218017 | UILC 1362.01-02 | Subject Election After Termination | Release Date 05/03/2002 |
| Number 200218016 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 05/03/2002 |
| Number 200218015 | UILC 2632.01-00 | Subject Time and Manner of Allocation | Release Date 05/03/2002 |
| Number 200218015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/03/2002 |
| Number 200218014 | UILC 9226.00-00 | Subject Leasing ISP - Lease Stripping Transactions | Release Date 05/03/2002 |
| Number 200218013 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 05/03/2002 |
| Number 200218012 | UILC 2632.01-00 | Subject Time and Manner of Allocation | Release Date 05/03/2002 |
| Number 200218012 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/03/2002 |
| Number 200218011 | UILC 2632.01-00 | Subject Time and Manner of Allocation | Release Date 05/03/2002 |
