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 60326 - 60350 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200251012 | 355.01-00 | Spin-Off | 12/20/2002 |
| 200251012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/20/2002 |
| 200251011 | 1362.01-03 | Late Elections | 12/20/2002 |
| 200251010 | 664.00-00 | Charitable Remainder Trusts | 12/20/2002 |
| 200251010 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/20/2002 |
| 200251009 | 1504.00-00 | Definitions | 12/20/2002 |
| 200251009 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 12/20/2002 |
| 200251009 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 12/20/2002 |
| 200251009 | 7701.00-00 | Definitions | 12/20/2002 |
| 200251008 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/20/2002 |
| 200251007 | 6402.01-03 | Cases of Bankruptcy | 12/20/2002 |
| 200251006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/20/2002 |
| 200251005 | 1362.04-00 | Inadvertent Terminations | 12/20/2002 |
| 200251004 | 215.00-00 | Alimony, etc., Payments | 12/20/2002 |
| 200251003 | 9114.01-20 | Students and Trainees | 12/20/2002 |
| 200251003 | 9114.03-43 | Czech Republic | 12/20/2002 |
| 200251003 | 9114.03-48 | Slovak Republic | 12/20/2002 |
| 200251002 | 6302.00-00 | Mode or Time of Collection | 12/20/2002 |
| 200251002 | 6532.03-01 | Fraud or Misrepresentation of a Material Fact | 12/20/2002 |
| 200251002 | 7405.00-00 | Action for Recovery of Erroneous Refunds | 12/20/2002 |
| 200251001 | 1313.01-00 | Determination v. No Determination | 12/20/2002 |
| 200250039 | 414.00-00 | Definitions and Special Rules | 12/13/2002 |
| 200250039 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/13/2002 |
| 200250038 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/13/2002 |
| 200250037 | 408.00-00 | Individual Retirement Accounts | 12/13/2002 |
