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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 57301 - 57325 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200401021 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 01/02/2004 |
| 200401021 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 01/02/2004 |
| 200401021 | 415.02-01 | Annual Addition | 01/02/2004 |
| 200401020 | 408.03-00 | Rollover Contributions | 01/02/2004 |
| 200401019 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401018 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 01/02/2004 |
| 200401017 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401016 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401015 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401014 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401013 | 9100.22-00 | Other | 01/02/2004 |
| 200401013 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/02/2004 |
| 200401012 | 851.00-00 | Definition of Regulated Investment Company | 01/02/2004 |
| 200401012 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 01/02/2004 |
| 200401012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2004 |
| 200401011 | 1361.03-03 | Electing Small Business Trusts | 01/02/2004 |
| 200401010 | 2631.01-00 | Allocations Irrevocable | 01/02/2004 |
| 200401010 | 2632.01-00 | Time and Manner of Allocation | 01/02/2004 |
| 200401010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2004 |
| 200401009 | 301.00-00 | Distributions of Property | 01/02/2004 |
| 200401009 | 1361.03-02 | Qualified Subchapter S Trusts | 01/02/2004 |
| 200401009 | 1362.02-02 | Ceases to be Small Business Corporation | 01/02/2004 |
| 200401009 | 1368.00-00 | Distributions | 01/02/2004 |
| 200401009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/02/2004 |
| 200401009 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 01/02/2004 |
