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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 60576 - 60600 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200250003 | 663.04-00 | 65-Day Rule | 12/13/2002 |
| 200250003 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 12/13/2002 |
| 200250002 | 1362.00-00 | Election by Small Business Corporation | 12/13/2002 |
| 200250001 | 6330.00-00 | Collection Due Process - Levy | 12/13/2002 |
| 200249015 | 4945.04-04 | Grants to Individuals | 12/06/2002 |
| 200249014 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 12/06/2002 |
| 200249013 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/06/2002 |
| 200249013 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 12/06/2002 |
| 200249013 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 12/06/2002 |
| 200249013 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/06/2002 |
| 200249013 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 12/06/2002 |
| 200249013 | 7702.00-00 | Life Insurance Contract Defined | 12/06/2002 |
| 200249012 | 412.06-00 | Minimum Funding Waiver | 12/06/2002 |
| 200249011 | 412.06-00 | Minimum Funding Waiver | 12/06/2002 |
| 200249010 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/06/2002 |
| 200249009 | 414.09-00 | Certain Employee Contributions | 12/06/2002 |
| 200249008 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 12/06/2002 |
| 200249008 | 403.05-00 | Rollover Amounts | 12/06/2002 |
| 200249007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2002 |
| 200249006 | 338.01-02 | Time in which Election must be made | 12/06/2002 |
| 200249006 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 12/06/2002 |
| 200249005 | 754.02-00 | Timeliness of Election | 12/06/2002 |
| 200249005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2002 |
| 200249004 | 1362.01-03 | Late Elections | 12/06/2002 |
| 200249003 | 1362.01-03 | Late Elections | 12/06/2002 |
