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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 75051 - 75075 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199923020 | 3231.01-00 | Employers v. Not Employers | 06/11/1999 |
| 199923019 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923018 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/11/1999 |
| 199923018 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/11/1999 |
| 199923017 | 761.01-02 | Organizations Not Treated as a Partnership | 06/11/1999 |
| 199923017 | 7701.01-00 | Associations v. Corporations | 06/11/1999 |
| 199923017 | 7701.02-00 | Partnerships v. Associations | 06/11/1999 |
| 199923017 | 7701.03-00 | Association v. Trust | 06/11/1999 |
| 199923017 | 704.06-00 | Limitation on Allowance of Losses | 06/11/1999 |
| 199923016 | 3231.01-00 | Employers v. Not Employers | 06/11/1999 |
| 199923015 | 3121.04-00 | Employees | 06/11/1999 |
| 199923015 | 3306.05-00 | Employees | 06/11/1999 |
| 199923015 | 3401.04-00 | Employer-Employee Relationship | 06/11/1999 |
| 199923014 | 3121.04-01 | Common Law Tests | 06/11/1999 |
| 199923014 | 3306.05-00 | Employees | 06/11/1999 |
| 199923014 | 3401.04-02 | Employee v. Not an Employee | 06/11/1999 |
| 199923013 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/11/1999 |
| 199923013 | 664.03-02 | Charitable Remainder Unitrust | 06/11/1999 |
| 199923012 | 9999.98-00 | Not Able to Identify Under Present List | 06/11/1999 |
| 199923011 | 302.03-00 | Complete Termination of Interest | 06/11/1999 |
| 199923011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/11/1999 |
| 199923011 | 302.02-00 | Disproportionate Redemption of stock | 06/11/1999 |
| 199923011 | 355.04-00 | Business Purpose | 06/11/1999 |
| 199923010 | 457.01-00 | Year of Inclusion in Gross Income | 06/11/1999 |
| 199923010 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 06/11/1999 |
