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 70476 - 70500 of 77358
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200031007 | 482.22-02 | Constructive Dividend | 08/04/2000 |
| 200031006 | 61.27-00 | Interest in Estate or Trust | 08/04/2000 |
| 200031005 | 894.06-00 | Withholding (See Also 1441.07 and 1442 Regarding Withholding Under Sections 1441, 1442, 1445, and 1446 for Withholding Under Sections 1445 and 1446) | 08/04/2000 |
| 200031005 | 9114.03-22 | Japan | 08/04/2000 |
| 200031003 | 119.01-01 | Stockholder | 08/04/2000 |
| 200031002 | 1361.03-02 | Qualified Subchapter S Trusts | 08/04/2000 |
| 200031001 | 44.60-00 | Expenditures to Provide Access to Disabled Individuals | 08/04/2000 |
| 200031001 | 44.62-00 | Eligible Access Expenditures | 08/04/2000 |
| 200030033 | 512.01-01 | Rents and Royalties | 07/28/2000 |
| 200030032 | 412.06-00 | Minimum Funding Waiver | 07/28/2000 |
| 200030031 | 401.29-02 | Special Distribution Requirements | 07/28/2000 |
| 200030030 | 529.00-00 | Qualified State Tuition Programs | 07/28/2000 |
| 200030029 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 07/28/2000 |
| 200030028 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 07/28/2000 |
| 200030027 | 512.09-01 | General | 07/28/2000 |
| 200030027 | 514.06-00 | Definitions--Debt-Financed Property | 07/28/2000 |
| 200030027 | 4942.03-05 | Qualifying Distribution | 07/28/2000 |
| 200030027 | 4943.04-03 | Business Enterprise | 07/28/2000 |
| 200030026 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/28/2000 |
| 200030026 | 509.00-00 | Private Foundation Defined | 07/28/2000 |
| 200030026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/28/2000 |
| 200030025 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/28/2000 |
| 200030025 | 4945.01-00 | Initial 10% Tax on Expenditures | 07/28/2000 |
| 200030023 | 63.01-01 | Eligibility | 07/28/2000 |
| 200030022 | 66.00-00 | Treatment of Community Income | 07/28/2000 |
