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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 39851 - 39875 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200924061 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/12/2009 |
| 200924060 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924059 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924058 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924057 | 408.03-00 | Rollover Contributions | 06/12/2009 |
| 200924056 | 408.03-00 | Rollover Contributions | 06/12/2009 |
| 200924055 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924054 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924053 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924052 | 412.00-00 | Minimum Funding Standards | 06/12/2009 |
| 200924051 | 7609.02-01 | Exceptions to Notice | 06/12/2009 |
| 200924050 | 6103.03-00 | Disclosure to Taxpayer's Designee | 06/12/2009 |
| 200924049 | 6213.09-00 | Coordination with Bankruptcy Code | 06/12/2009 |
| 200924048 | 6103.09-01 | Disclosure for use in Criminal Investigations | 06/12/2009 |
| 200924047 | 6502.00-00 | Collection After Assessment (Timely v. Not Timely) | 06/12/2009 |
| 200924047 | 6213.01-00 | Petition to Tax Court | 06/12/2009 |
| 200924047 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 06/12/2009 |
| 200924046 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/12/2009 |
| 200924045 | 6664.03-00 | Reasonable Cause Exception | 06/12/2009 |
| 200924044 | 64.35.00-00 | PROPERTY SUBJECT TO COLLECTION: Partnership, interest in | 06/12/2009 |
| 200924043 | 267.07-01 | Controlled Group Defined | 06/12/2009 |
| 200924043 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 06/12/2009 |
| 200924043 | 301.00-00 | Distributions of Property | 06/12/2009 |
| 200924043 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 06/12/2009 |
| 200924042 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/12/2009 |
