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 61726 - 61750 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200233013 | 42.10-00 | Recapture of Credit | 08/16/2002 |
| 200233012 | 1362.01-03 | Late Elections | 08/16/2002 |
| 200233012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/16/2002 |
| 200233011 | 41.52-00 | Base Amount | 08/16/2002 |
| 200233011 | 41.52-01 | Fixed-Base Percentage | 08/16/2002 |
| 200233010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/16/2002 |
| 200233009 | 9100.09-00 | Section 442; Accounting Periods | 08/16/2002 |
| 200233008 | 664.03-02 | Charitable Remainder Unitrust | 08/16/2002 |
| 200233007 | 664.03-02 | Charitable Remainder Unitrust | 08/16/2002 |
| 200233006 | 664.03-02 | Charitable Remainder Unitrust | 08/16/2002 |
| 200233005 | 664.03-02 | Charitable Remainder Unitrust | 08/16/2002 |
| 200233004 | 3401.04-01 | Employer v. Not an Employer | 08/16/2002 |
| 200233003 | 6109.00-00 | Identifying Numbers | 08/16/2002 |
| 200233002 | 75.14.00-00 | SUMMONSES: Use of | 08/16/2002 |
| 200233001 | 6331.00-00 | Levy and Distraint | 08/16/2002 |
| 200232036 | 501.03-02 | Foundations | 08/09/2002 |
| 200232036 | 4941.04-00 | Definition of Self-Dealing | 08/09/2002 |
| 200232036 | 4942.04-00 | Other Definitions | 08/09/2002 |
| 200232036 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/09/2002 |
| 200232036 | 4945.04-00 | Definition of Taxable Expenditure | 08/09/2002 |
| 200232035 | 529.00-00 | Qualified State Tuition Programs | 08/09/2002 |
| 200232034 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/09/2002 |
| 200232033 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/09/2002 |
| 200232033 | 4941.03-00 | Special Rules as to Liability | 08/09/2002 |
| 200232033 | 4941.04-00 | Definition of Self-Dealing | 08/09/2002 |
