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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.
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 50901 - 50925 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200603007 | 42.10-05 | No Recapture on Disposition Where Bond Posted | 01/20/2006 |
| 200603007 | 9100.01-00 | Section 42; Low-Income Housing Credit | 01/20/2006 |
| 200603006 | 9100.09-00 | Section 442; Accounting Periods | 01/20/2006 |
| 200603005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/20/2006 |
| 200603004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/20/2006 |
| 200603003 | 9100.22-00 | Other | 01/20/2006 |
| 200603003 | 1503.04-04 | Dual Resident Corporation | 01/20/2006 |
| 200603002 | 2512.00-00 | Valuation of Gifts | 01/20/2006 |
| 200603002 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 01/20/2006 |
| 200603001 | 09.32.06-00 | BANKRUPTCY CODE CASES: Priorities: Income taxes | 01/20/2006 |
| 200602053 | 402.08-00 | Rollover Contributions | 01/13/2006 |
| 200602052 | 408.03-00 | Rollover Contributions | 01/13/2006 |
| 200602051 | 408.03-00 | Rollover Contributions | 01/13/2006 |
| 200602050 | 408.03-00 | Rollover Contributions | 01/13/2006 |
| 200602049 | 408.03-00 | Rollover Contributions | 01/13/2006 |
| 200602048 | 412.06-00 | Minimum Funding Waiver | 01/13/2006 |
| 200602047 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/13/2006 |
| 200602046 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/13/2006 |
| 200602046 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 01/13/2006 |
| 200602046 | 404.03-00 | Foreign Situs Trust | 01/13/2006 |
| 200602045 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/13/2006 |
| 200602045 | 402.06-00 | Amounts Distributed or Made Available to Beneficiary | 01/13/2006 |
| 200602045 | 402.06-01 | Exception for Qualified Cash or Deferred Arrangements | 01/13/2006 |
| 200602044 | 402.08-00 | Rollover Contributions | 01/13/2006 |
| 200602043 | 501.12-03 | Mutual or Cooperative Electric Companies | 01/13/2006 |
