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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 63576 - 63600 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200209035 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209034 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209033 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209032 | 2601.04-05 | Cases of Mental Incompetency | 03/01/2002 |
| 200209031 | 1362.01-03 | Late Elections | 03/01/2002 |
| 200209030 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/01/2002 |
| 200209029 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/01/2002 |
| 200209029 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/01/2002 |
| 200209029 | 355.01-00 | Spin-Off | 03/01/2002 |
| 200209029 | 367.00-00 | Foreign Corporations | 03/01/2002 |
| 200209029 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/01/2002 |
| 200209028 | 274.14-00 | Percentage Disallowance for Meals and Entertainment Deductions | 03/01/2002 |
| 200209028 | 6001.02-00 | Required Records Doctrine | 03/01/2002 |
| 200209028 | 6511.05-00 | Amended or Supplemental Claims | 03/01/2002 |
| 200209027 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/01/2002 |
| 200209026 | 691.00-00 | Recipients of Income in Respect of Decedents | 03/01/2002 |
| 200209026 | 894.00-00 | Income Affected by Treaty | 03/01/2002 |
| 200209025 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 03/01/2002 |
| 200209025 | 1502.13-00 | Intercompany Transactions | 03/01/2002 |
| 200209024 | 1381.00-00 | Organizations to Which Part Applies | 03/01/2002 |
| 200209023 | 1362.01-03 | Late Elections | 03/01/2002 |
| 200209022 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/01/2002 |
| 200209021 | 338.01-02 | Time in which Election must be made | 03/01/2002 |
| 200209021 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/01/2002 |
| 200209020 | 170.01-00 | Time of Making Contribution | 03/01/2002 |
