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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 60451 - 60475 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200250033 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 12/13/2002 |
| 200250032 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/13/2002 |
| 200250031 | 141.06-01 | Defeasance | 12/13/2002 |
| 200250030 | 216.01-02 | Gross Income Requirement | 12/13/2002 |
| 200250029 | 170.12-06 | Beneficiaries Limited to Small Class | 12/13/2002 |
| 200250028 | 9100.09-00 | Section 442; Accounting Periods | 12/13/2002 |
| 200250027 | 453.08-01 | Election After Revocation | 12/13/2002 |
| 200250026 | 41.00-00 | Credit for Increasing Research Activities | 12/13/2002 |
| 200250025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/13/2002 |
| 200250024 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 12/13/2002 |
| 200250023 | 368.01-01 | Using Stock of Corporation Controlling Acquiring Corporation | 12/13/2002 |
| 200250022 | 302.00-00 | Distributions in Redemption of Stock | 12/13/2002 |
| 200250021 | 302.00-00 | Distributions in Redemption of Stock | 12/13/2002 |
| 200250020 | 302.00-00 | Distributions in Redemption of Stock | 12/13/2002 |
| 200250019 | 6213.07-01 | Mathematical or Clerical Errors | 12/13/2002 |
| 200250019 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 12/13/2002 |
| 200250018 | 302.00-00 | Distributions in Redemption of Stock | 12/13/2002 |
| 200250017 | 355.04-00 | Business Purpose | 12/13/2002 |
| 200250016 | 1362.04-00 | Inadvertent Terminations | 12/13/2002 |
| 200250015 | 302.00-00 | Distributions in Redemption of Stock | 12/13/2002 |
| 200250014 | 302.00-00 | Distributions in Redemption of Stock | 12/13/2002 |
| 200250013 | 707.01-00 | Not in Capacity as Partner | 12/13/2002 |
| 200250013 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 12/13/2002 |
| 200250012 | 6231.09-00 | Pass-Thru Partner | 12/13/2002 |
| 200250012 | 7701.00-00 | Definitions | 12/13/2002 |
