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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 61426 - 61450 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200237013 | 1362.01-03 | Late Elections | 09/13/2002 |
| 200237012 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237011 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237010 | 831.03-00 | Whether Company Qualifies as Insurance Company | 09/13/2002 |
| 200237010 | 832.00-00 | Insurance Company Taxable Income | 09/13/2002 |
| 200237009 | 1362.04-00 | Inadvertent Terminations | 09/13/2002 |
| 200237008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/13/2002 |
| 200237005 | 1362.02-03 | Passive Investment Income | 09/13/2002 |
| 200237004 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/13/2002 |
| 200237003 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 09/13/2002 |
| 200237003 | 301.07-00 | Constructive Dividend | 09/13/2002 |
| 200237003 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 09/13/2002 |
| 200237003 | 362.00-00 | Basis to Corporations | 09/13/2002 |
| 200237003 | 465.00-00 | Deductions Limited to Amount at Risk | 09/13/2002 |
| 200237003 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 09/13/2002 |
| 200237003 | 988.00-00 | Treatment of Certain Foreign Currency Transactions | 09/13/2002 |
| 200237002 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 09/13/2002 |
| 200237001 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 09/13/2002 |
| 200236055 | 412.06-00 | Minimum Funding Waiver | 09/06/2002 |
| 200236054 | 414.09-00 | Certain Employee Contributions | 09/06/2002 |
| 200236053 | 401.29-02 | Special Distribution Requirements | 09/06/2002 |
| 200236052 | 401.06-00 | Required Distributions | 09/06/2002 |
| 200236051 | 501.03-08 | Educational Organizations | 09/06/2002 |
