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 59726 - 59750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200307091 | 408.00-00 | Individual Retirement Accounts | 02/14/2003 |
| 200307090 | 414.07-00 | Governmental Plan | 02/14/2003 |
| 200307089 | 414.09-00 | Certain Employee Contributions | 02/14/2003 |
| 200307088 | 2642.00-00 | Inclusion Ratio | 02/14/2003 |
| 200307087 | 263.03-02 | Repair v. Permanent Improvement | 02/14/2003 |
| 200307086 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307085 | 1362.01-03 | Late Elections | 02/14/2003 |
| 200307084 | 61.05-03 | Compensation | 02/14/2003 |
| 200307084 | 61.05-05 | Gift | 02/14/2003 |
| 200307084 | 102.00-00 | Gifts and Inheritances | 02/14/2003 |
| 200307084 | 3401.00-00 | Definitions | 02/14/2003 |
| 200307083 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/14/2003 |
| 200307082 | 2642.00-00 | Inclusion Ratio | 02/14/2003 |
| 200307082 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2003 |
| 200307081 | 118.01-02 | Nonshareholder Contributions | 02/14/2003 |
| 200307081 | 118.02-00 | Contributions in Aid of Construction | 02/14/2003 |
| 200307080 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 02/14/2003 |
| 200307079 | 1362.04-00 | Inadvertent Terminations | 02/14/2003 |
| 200307078 | 2642.00-00 | Inclusion Ratio | 02/14/2003 |
| 200307078 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2003 |
| 200307077 | 1502.77-01 | Alternative Agents of the Group | 02/14/2003 |
| 200307077 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 02/14/2003 |
| 200307077 | 6501.08-08 | Filing of Waiver by Fiduciary | 02/14/2003 |
| 200307077 | 6501.08-09 | Execution by Corporate Officer | 02/14/2003 |
| 200307076 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 02/14/2003 |
