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 55201 - 55225 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200439005 | 9100.22-00 | Other | 09/24/2004 |
| 200439005 | 877.08-00 | Ruling Submission by Expatriating Long-Term Resident | 09/24/2004 |
| 200439004 | 9100.22-00 | Other | 09/24/2004 |
| 200439004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/24/2004 |
| 200439003 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 09/24/2004 |
| 200439002 | 2642.00-00 | Inclusion Ratio | 09/24/2004 |
| 200439002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
| 200439001 | 2642.00-00 | Inclusion Ratio | 09/24/2004 |
| 200439001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2004 |
| 200438051 | 408.03-00 | Rollover Contributions | 09/17/2004 |
| 200438050 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/2004 |
| 200438049 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/17/2004 |
| 200438048 | 408.03-00 | Rollover Contributions | 09/17/2004 |
| 200438047 | 402.03-00 | Foreign Situs Trust | 09/17/2004 |
| 200438046 | 408.03-00 | Rollover Contributions | 09/17/2004 |
| 200438045 | 408.01-00 | Exclusive Benefit of Individual or His Beneficiary | 09/17/2004 |
| 200438045 | 408.02-00 | Qualification | 09/17/2004 |
| 200438045 | 408.06-00 | Distributions | 09/17/2004 |
| 200438044 | 401.06-01 | In General | 09/17/2004 |
| 200438044 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 09/17/2004 |
| 200438043 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 09/17/2004 |
| 200438043 | 4943.03-00 | Definition of Excess Business Holdings | 09/17/2004 |
| 200438043 | 4943.03-01 | Permitted Holdings | 09/17/2004 |
| 200438043 | 4943.04-01 | Taxable Period | 09/17/2004 |
| 200438042 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 09/17/2004 |
