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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Afiche 64651 - 64675 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200139026 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/28/2001 |
| 200139025 | 168.20-00 | Classification of Property | 09/28/2001 |
| 200139025 | 446.04-17 | Change in Method of Accounting for Depreciation | 09/28/2001 |
| 200139024 | 1362.04-00 | Inadvertent Terminations | 09/28/2001 |
| 200139023 | 168.20-00 | Classification of Property | 09/28/2001 |
| 200139023 | 446.04-17 | Change in Method of Accounting for Depreciation | 09/28/2001 |
| 200139022 | 861.00-00 | Income From Sources Within the U.S. | 09/28/2001 |
| 200139022 | 862.00-00 | Income From Sources Without U.S. | 09/28/2001 |
| 200139021 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 09/28/2001 |
| 200139020 | 7701.01-00 | Associations v. Corporations | 09/28/2001 |
| 200139019 | 1362.04-00 | Inadvertent Terminations | 09/28/2001 |
| 200139018 | 6502.00-00 | Collection After Assessment (Timely v. Not Timely) | 09/28/2001 |
| 200139017 | 1362.01-02 | Election After Termination | 09/28/2001 |
| 200139016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/28/2001 |
| 200139015 | 1362.01-03 | Late Elections | 09/28/2001 |
| 200139014 | 1362.01-03 | Late Elections | 09/28/2001 |
| 200139013 | 6421.00-00 | Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes | 09/28/2001 |
| 200139013 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 09/28/2001 |
| 200139012 | 1362.01-03 | Late Elections | 09/28/2001 |
| 200139011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/28/2001 |
| 200139010 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 09/28/2001 |
| 200139009 | 355.01-00 | Spin-Off | 09/28/2001 |
| 200139009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/28/2001 |
| 200139008 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 09/28/2001 |
| 200139008 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 09/28/2001 |
