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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 51076 - 51100 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200602010 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200602009 | 663.04-00 | 65-Day Rule | 01/13/2006 |
| 200602009 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 01/13/2006 |
| 200602008 | 9100.09-00 | Section 442; Accounting Periods | 01/13/2006 |
| 200602007 | 2032A.00-00 | Valuation of Farm Real Property | 01/13/2006 |
| 200602007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2006 |
| 200602007 | 2057.00-00 | Sales of Certain Employer Securities (Repealed 1989) | 01/13/2006 |
| 200602006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/13/2006 |
| 200602005 | 311.00-00 | Taxability of Corporation on Distribution | 01/13/2006 |
| 200602005 | 337.10-00 | Section 332 Liquidations | 01/13/2006 |
| 200602004 | 7701.00-00 | Definitions | 01/13/2006 |
| 200602004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2006 |
| 200602003 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/13/2006 |
| 200602002 | 2503.12-00 | Exclusion for Certain Transfers for Educational Expenses or Medical Expenses | 01/13/2006 |
| 200602001 | 1362.01-03 | Late Elections | 01/13/2006 |
| 200601046 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/06/2006 |
| 200601046 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 01/06/2006 |
| 200601045 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/06/2006 |
| 200601044 | 72.20-04 | Substantially Equal Payments | 01/06/2006 |
| 200601043 | 412.06-00 | Minimum Funding Waiver | 01/06/2006 |
| 200601042 | 408.03-00 | Rollover Contributions | 01/06/2006 |
| 200601041 | 408.03-00 | Rollover Contributions | 01/06/2006 |
| 200601040 | 412.06-00 | Minimum Funding Waiver | 01/06/2006 |
| 200601039 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/06/2006 |
| 200601038 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/06/2006 |
