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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 64476 - 64500 of 77358
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200204039 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 01/25/2002 |
| 200204039 | 507.05-00 | Liability of Transferee Organizations | 01/25/2002 |
| 200204039 | 507.06-00 | Imposition of Tax | 01/25/2002 |
| 200204039 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/25/2002 |
| 200204039 | 4945.04-00 | Definition of Taxable Expenditure | 01/25/2002 |
| 200204039 | 4946.01-00 | Disqualified Person | 01/25/2002 |
| 200204039 | 4940.02-01 | Gross Investment Income--Items Included | 01/25/2002 |
| 200204039 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/25/2002 |
| 200204039 | 4942.03-02 | Distributable Amount | 01/25/2002 |
| 200204039 | 4942.03-05 | Qualifying Distribution | 01/25/2002 |
| 200204039 | 4943.03-00 | Definition of Excess Business Holdings | 01/25/2002 |
| 200204038 | 402.08-05 | By a Surviving Spouse | 01/25/2002 |
| 200204038 | 4974.00-00 | Excise Tax on Certain Accumulations in Qualified Retirement Plans | 01/25/2002 |
| 200204037 | 4942.03-07 | Set-Asides | 01/25/2002 |
| 200204036 | 338.01-02 | Time in which Election must be made | 01/25/2002 |
| 200204036 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/25/2002 |
| 200204035 | 302.00-00 | Distributions in Redemption of Stock | 01/25/2002 |
| 200204034 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/25/2002 |
| 200204034 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/25/2002 |
| 200204034 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/25/2002 |
| 200204033 | 338.01-02 | Time in which Election must be made | 01/25/2002 |
| 200204033 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/25/2002 |
| 200204032 | 103.02-01 | Political Subdivisions | 01/25/2002 |
| 200204031 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/25/2002 |
| 200204031 | 7701.00-00 | Definitions | 01/25/2002 |
