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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 63851 - 63875 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200205008 | 2522.02-03 | Charitable Remainder Trusts | 02/01/2002 |
| 200205007 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 02/01/2002 |
| 200205006 | 1362.01-03 | Late Elections | 02/01/2002 |
| 200205005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/01/2002 |
| 200205004 | 1362.04-00 | Inadvertent Terminations | 02/01/2002 |
| 200205003 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 02/01/2002 |
| 200205003 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 02/01/2002 |
| 200205002 | 2031.00-00 | Definition | 02/01/2002 |
| 200205002 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/01/2002 |
| 200205002 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/01/2002 |
| 200205002 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 02/01/2002 |
| 200205001 | 355.01-01 | Split-Off | 02/01/2002 |
| 200205001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/01/2002 |
| 200204053 | 507.00-00 | Termination of Private Foundation Status | 01/25/2002 |
| 200204053 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/25/2002 |
| 200204053 | 4941.04-00 | Definition of Self-Dealing | 01/25/2002 |
| 200204053 | 4942.03-05 | Qualifying Distribution | 01/25/2002 |
| 200204053 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/25/2002 |
| 200204053 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/25/2002 |
| 200204053 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/25/2002 |
| 200204052 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 01/25/2002 |
| 200204051 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 01/25/2002 |
| 200204050 | 414.09-00 | Certain Employee Contributions | 01/25/2002 |
| 200204049 | 414.09-00 | Certain Employee Contributions | 01/25/2002 |
| 200204048 | 408.00-00 | Individual Retirement Accounts | 01/25/2002 |
