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 56451 - 56475 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200415009 | 446.21-00 | Notional Principal Contracts | 04/09/2004 |
| 200415008 | 3121.05-00 | Employer v. Not an Employer | 04/09/2004 |
| 200415007 | 9999.98-00 | Not Able to Identify Under Present List | 04/09/2004 |
| 200415006 | 453.06-00 | Timely v. Untimely Elections | 04/09/2004 |
| 200415005 | 877.00-00 | Expatriation to Avoid Tax | 04/09/2004 |
| 200415004 | 301.00-00 | Distributions of Property | 04/09/2004 |
| 200415004 | 302.01-00 | Not Essentially Equivalent to a Dividend | 04/09/2004 |
| 200415004 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 04/09/2004 |
| 200415003 | 280G.00-00 | Golden Parachute Payments | 04/09/2004 |
| 200415002 | 2642.00-00 | Inclusion Ratio | 04/09/2004 |
| 200415002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/09/2004 |
| 200415001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/09/2004 |
| 200414050 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/02/2004 |
| 200414050 | 509.00-00 | Private Foundation Defined | 04/02/2004 |
| 200414050 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/02/2004 |
| 200414049 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/02/2004 |
| 200414048 | 401.04-01 | Discrimination on Termination or Curtailment | 04/02/2004 |
| 200414047 | 408.00-00 | Individual Retirement Accounts | 04/02/2004 |
| 200414046 | 357.02-00 | Liabilities in Excess of Basis | 04/02/2004 |
| 200414045 | 6229.00-00 | Period of Limitations for Making Assessments | 04/02/2004 |
| 200414045 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/02/2004 |
| 200414044 | 1362.01-03 | Late Elections | 04/02/2004 |
| 200414043 | 852.10-00 | Taxable Income of a Regulated Investment Company | 04/02/2004 |
| 200414042 | 1362.01-03 | Late Elections | 04/02/2004 |
| 200414041 | 1362.00-00 | Election by Small Business Corporation | 04/02/2004 |
