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 64101 - 64125 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200148036 | 367.10-00 | Transactions Described in Section 367(b) Complete liquidation of Foreign | 11/30/2001 |
| 200148036 | 367.10-03 | Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 | 11/30/2001 |
| 200148035 | 1362.04-00 | Inadvertent Terminations | 11/30/2001 |
| 200148034 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/30/2001 |
| 200148033 | 1362.01-03 | Late Elections | 11/30/2001 |
| 200148032 | 1362.02-03 | Passive Investment Income | 11/30/2001 |
| 200148031 | 1362.04-00 | Inadvertent Terminations | 11/30/2001 |
| 200148030 | 852.10-00 | Taxable Income of a Regulated Investment Company | 11/30/2001 |
| 200148029 | 3231.01-00 | Employers v. Not Employers | 11/30/2001 |
| 200148028 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/30/2001 |
| 200148028 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/30/2001 |
| 200148028 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/30/2001 |
| 200148028 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/30/2001 |
| 200148027 | 1362.01-03 | Late Elections | 11/30/2001 |
| 200148026 | 3231.01-00 | Employers v. Not Employers | 11/30/2001 |
| 200148025 | 936.03-04 | Cost Sharing Election | 11/30/2001 |
| 200148025 | 482.12-00 | Sale of Tangible Property | 11/30/2001 |
| 200148025 | 482.12-05 | Rate of Return/Profit Split | 11/30/2001 |
| 200148024 | 1362.02-03 | Passive Investment Income | 11/30/2001 |
| 200148023 | 1362.02-03 | Passive Investment Income | 11/30/2001 |
| 200148022 | 6041.02-00 | Payments in Course of Trade or Business | 11/30/2001 |
| 200148022 | 6041.06-00 | Exceptions | 11/30/2001 |
| 200148021 | 1362.02-03 | Passive Investment Income | 11/30/2001 |
| 200148020 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 11/30/2001 |
| 200148019 | 3231.01-00 | Employers v. Not Employers | 11/30/2001 |
