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 62551 - 62575 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200223007 | 355.01-01 | Split-Off | 06/07/2002 |
| 200223007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/07/2002 |
| 200223006 | 1362.01-03 | Late Elections | 06/07/2002 |
| 200223005 | 472.01-00 | Election | 06/07/2002 |
| 200223005 | 9100.11-00 | Section 472; LIFO Election | 06/07/2002 |
| 200223004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/07/2002 |
| 200223004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2002 |
| 200223003 | 1362.04-00 | Inadvertent Terminations | 06/07/2002 |
| 200223002 | 355.01-00 | Spin-Off | 06/07/2002 |
| 200223002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/07/2002 |
| 200223001 | 6404.04-02 | Erroneous Refund Check | 06/07/2002 |
| 200222039 | 847.00-00 | Special Estimated Tax Payments | 05/31/2002 |
| 200222037 | 4941.04-00 | Definition of Self-Dealing | 05/31/2002 |
| 200222037 | 4945.04-00 | Definition of Taxable Expenditure | 05/31/2002 |
| 200222036 | 72.20-04 | Substantially Equal Payments | 05/31/2002 |
| 200222035 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 05/31/2002 |
| 200222034 | 501.03-02 | Foundations | 05/31/2002 |
| 200222034 | 4941.04-00 | Definition of Self-Dealing | 05/31/2002 |
| 200222034 | 4943.04-03 | Business Enterprise | 05/31/2002 |
| 200222034 | 4944.03-00 | Exception for Program-Related Investments | 05/31/2002 |
| 200222034 | 4945.04-05 | Grants to Organizations | 05/31/2002 |
| 200222034 | 4945.04-06 | Expenditure Responsibility | 05/31/2002 |
| 200222033 | 402.08-05 | By a Surviving Spouse | 05/31/2002 |
| 200222033 | 4974.00-00 | Excise Tax on Certain Accumulations in Qualified Retirement Plans | 05/31/2002 |
| 200222032 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 05/31/2002 |
