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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 63176 - 63200 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200214034 | 72.22-02 | Certain Distributions Not Subject to 10 Percent Additional Tax | 04/05/2002 |
| 200214033 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2002 |
| 200214032 | 529.00-00 | Qualified State Tuition Programs | 04/05/2002 |
| 200214031 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 04/05/2002 |
| 200214030 | 412.06-00 | Minimum Funding Waiver | 04/05/2002 |
| 200214029 | 72.20-04 | Substantially Equal Payments | 04/05/2002 |
| 200214028 | 2042.04-03 | Insurance or Purchase of Decedent's Interest in Business | 04/05/2002 |
| 200214027 | 1362.01-03 | Late Elections | 04/05/2002 |
| 200214026 | 115.00-00 | Income of States, Municipalities, etc. | 04/05/2002 |
| 200214026 | 6033.01-00 | Exempt v. Non Exempt From Filing | 04/05/2002 |
| 200214025 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 04/05/2002 |
| 200214025 | 355.04-00 | Business Purpose | 04/05/2002 |
| 200214024 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/05/2002 |
| 200214023 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/05/2002 |
| 200214023 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2002 |
| 200214022 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/05/2002 |
| 200214021 | 355.01-00 | Spin-Off | 04/05/2002 |
| 200214021 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/05/2002 |
| 200214020 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/05/2002 |
| 200214019 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/05/2002 |
| 200214018 | 642.03-06 | Pooled Income Funds | 04/05/2002 |
| 200214017 | 642.03-06 | Pooled Income Funds | 04/05/2002 |
| 200214016 | 702.00-00 | Income and Credits of Partner | 04/05/2002 |
| 200214016 | 704.00-00 | Partner's Distributive Share | 04/05/2002 |
| 200214016 | 708.01-00 | Termination | 04/05/2002 |
