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 65851 - 65875 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200123038 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/08/2001 |
| 200123037 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/08/2001 |
| 200123036 | 1362.02-03 | Passive Investment Income | 06/08/2001 |
| 200123035 | 472.00-00 | Last-In, First-Out Inventories | 06/08/2001 |
| 200123035 | 704.01-04 | Section 704(c) Considerations | 06/08/2001 |
| 200123035 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 06/08/2001 |
| 200123034 | 2503.11-06 | Withdrawal Powers ("Crummey" Issue) | 06/08/2001 |
| 200123034 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/08/2001 |
| 200123034 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/08/2001 |
| 200123033 | 1381.00-00 | Organizations to Which Part Applies | 06/08/2001 |
| 200123032 | 338.01-02 | Time in which Election must be made | 06/08/2001 |
| 200123032 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/08/2001 |
| 200123031 | 1362.00-00 | Election by Small Business Corporation | 06/08/2001 |
| 200123030 | 355.01-00 | Spin-Off | 06/08/2001 |
| 200123030 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/08/2001 |
| 200123029 | 9100.09-00 | Section 442; Accounting Periods | 06/08/2001 |
| 200123028 | 9100.09-00 | Section 442; Accounting Periods | 06/08/2001 |
| 200123027 | 9100.09-00 | Section 442; Accounting Periods | 06/08/2001 |
| 200123026 | 468A.04-02 | Revised Schedules | 06/08/2001 |
| 200123026 | 468A.03-04 | Formulas or Other Methods | 06/08/2001 |
| 200123025 | 146.07-00 | Carryforward of Allocation | 06/08/2001 |
| 200123025 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/08/2001 |
| 200123024 | 807.03-00 | Method of Computing Reserves for Purposes of Computing Income | 06/08/2001 |
| 200123024 | 807.05-00 | Adjustments for Change in Computing Reserves | 06/08/2001 |
| 200123024 | 811.04-00 | Double Counting | 06/08/2001 |
