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 62826 - 62850 of 75547
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200203007 | UILC 6229.07-00 | Subject Assessment of Partnership Items, Converted to Nonpartnership Items | Release Date 01/18/2002 |
| Number 200203007 | UILC 6503.06-00 | Subject Extensions for Payment of Tax Attributable to Recoveries of Foreign Expropriation Losses | Release Date 01/18/2002 |
| Number 200203006 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/18/2002 |
| Number 200203005 | UILC 3121.04-18 | Subject Insurance Salesmen | Release Date 01/18/2002 |
| Number 200203004 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 01/18/2002 |
| Number 200203003 | UILC 6011.06-00 | Subject Form of Return | Release Date 01/18/2002 |
| Number 200203003 | UILC 6611.09-00 | Subject No Interest Until Return in Processible Form | Release Date 01/18/2002 |
| Number 200203002 | UILC 6511.03-02 | Subject Carrybacks: Net Operating Loss and Capital Loss | Release Date 01/18/2002 |
| Number 200203002 | UILC 6532.02-01 | Subject Date of Rejection of Refund Claim | Release Date 01/18/2002 |
| Number 200203001 | UILC 167.01-00 | Subject Property Used in the Trade or Business | Release Date 01/18/2002 |
| Number 200203001 | UILC 471.09-00 | Subject Items Includible v. Not Includible in Inventory | Release Date 01/18/2002 |
| Number 200202072 | UILC 911.11-00 | Subject Election | Release Date 01/11/2002 |
| Number 200202071 | UILC 6081.00-00 | Subject Extension of Time for Filing Returns | Release Date 01/11/2002 |
| Number 200202070 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 01/11/2002 |
| Number 200202069 | UILC 6211.00-00 | Subject Definition of a Deficiency | Release Date 01/11/2002 |
| Number 200202069 | UILC 6212.00-00 | Subject Notice of Deficiency | Release Date 01/11/2002 |
| Number 200202069 | UILC 6532.02-05 | Subject Waiver of Notice of Disallowance | Release Date 01/11/2002 |
| Number 200202069 | UILC 7422.00-00 | Subject Civil Actions for Refund | Release Date 01/11/2002 |
| Number 200202068 | 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 200202067 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/11/2002 |
| Number 200202067 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 01/11/2002 |
| Number 200202066 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/11/2002 |
| Number 200202066 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 01/11/2002 |
| Number 200202065 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 01/11/2002 |
| Number 200202064 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/11/2002 |
