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 67351 - 67375 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200105058 | 2518.00-00 | Disclaimers | 02/02/2001 |
| 200105058 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/02/2001 |
| 200105057 | 1362.01-03 | Late Elections | 02/02/2001 |
| 200105056 | 1362.01-03 | Late Elections | 02/02/2001 |
| 200105055 | 1362.01-03 | Late Elections | 02/02/2001 |
| 200105054 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/02/2001 |
| 200105053 | 1362.01-03 | Late Elections | 02/02/2001 |
| 200105052 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/02/2001 |
| 200105052 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 02/02/2001 |
| 200105052 | 1012.06-00 | Liabilities Assumed as Purchase Price | 02/02/2001 |
| 200105052 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 02/02/2001 |
| 200105051 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/02/2001 |
| 200105050 | 368.05-00 | Recapitalization (Type "E") | 02/02/2001 |
| 200105050 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/02/2001 |
| 200105050 | 368.08-02 | Proprietary Interest Continuity | 02/02/2001 |
| 200105050 | 1001.02-07 | Property Differing Materially | 02/02/2001 |
| 200105049 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/02/2001 |
| 200105048 | 2209.00-00 | Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States | 02/02/2001 |
| 200105048 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/02/2001 |
| 200105048 | 2501.06-00 | Certain Residents of Possessions Considered Nonresidents Not Citizens of U.S. | 02/02/2001 |
| 200105047 | 468A.04-02 | Revised Schedules | 02/02/2001 |
| 200105046 | 1362.01-03 | Late Elections | 02/02/2001 |
| 200105045 | 6203.00-00 | Method of Assessment | 02/02/2001 |
| 200105045 | 6203.01-00 | Procedures | 02/02/2001 |
| 200105044 | 2601.03-08 | Constructive Additions | 02/02/2001 |
