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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 70901 - 70925 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200019008 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/12/2000 |
| 200019007 | 1362.01-02 | Election After Termination | 05/12/2000 |
| 200019006 | 641.01-00 | Property Held in Trust | 05/12/2000 |
| 200019006 | 671.02-00 | Persons Treated as Grantors | 05/12/2000 |
| 200019006 | 673.01-00 | Value of Reversionary Interests | 05/12/2000 |
| 200019006 | 677.04-00 | Discharge of Obligation of Grantor or Spouse | 05/12/2000 |
| 200019006 | 674.02-00 | Powers to Distribute Corpus | 05/12/2000 |
| 200019006 | 675.04-00 | General Powers of Administration | 05/12/2000 |
| 200019006 | 676.00-00 | Power to Revoke | 05/12/2000 |
| 200019006 | 461.07-02 | Cash Basis | 05/12/2000 |
| 200019005 | 104.01-00 | Health and Accident Insurance | 05/12/2000 |
| 200019004 | 41.01-00 | Alternative Incremental Credit | 05/12/2000 |
| 200019003 | 41.01-00 | Alternative Incremental Credit | 05/12/2000 |
| 200019002 | 1042.02-00 | Requirements | 05/12/2000 |
| 200019001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/12/2000 |
| 200018062 | 4941.04-00 | Definition of Self-Dealing | 05/05/2000 |
| 200018062 | 4945.04-00 | Definition of Taxable Expenditure | 05/05/2000 |
| 200018062 | 4943.04-03 | Business Enterprise | 05/05/2000 |
| 200018061 | 401.01-00 | Impossibility of Diversion | 05/05/2000 |
| 200018060 | 414.07-00 | Governmental Plan | 05/05/2000 |
| 200018059 | 414.09-00 | Certain Employee Contributions | 05/05/2000 |
| 200018058 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/05/2000 |
| 200018058 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 05/05/2000 |
| 200018058 | 4975.00-00 | Tax on Prohibited Transactions | 05/05/2000 |
| 200018057 | 401.06-00 | Required Distributions | 05/05/2000 |
