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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.
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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 63476 - 63500 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200209044 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/01/2002 |
| 200209043 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209042 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209041 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/01/2002 |
| 200209040 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/01/2002 |
| 200209039 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209038 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209037 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209036 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209035 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209034 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209033 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209032 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209031 | 1362.01-03 | Late Elections | 03/01/2002 |
| 200209030 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/01/2002 |
| 200209029 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/01/2002 |
| 200209029 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/01/2002 |
| 200209029 | 355.01-00 | Spin-Off | 03/01/2002 |
| 200209029 | 367.00-00 | Foreign Corporations | 03/01/2002 |
| 200209029 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/01/2002 |
| 200209028 | 274.14-00 | Percentage Disallowance for Meals and Entertainment Deductions | 03/01/2002 |
| 200209028 | 6001.02-00 | Required Records Doctrine | 03/01/2002 |
| 200209028 | 6511.05-00 | Amended or Supplemental Claims | 03/01/2002 |
| 200209027 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/01/2002 |
| 200209026 | 691.00-00 | Recipients of Income in Respect of Decedents | 03/01/2002 |
