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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 64926 - 64950 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200134010 | 355.01-01 | Split-Off | 08/24/2001 |
| 200134010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/24/2001 |
| 200134009 | 338.01-02 | Time in which Election must be made | 08/24/2001 |
| 200134009 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 08/24/2001 |
| 200134008 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/24/2001 |
| 200134007 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 08/24/2001 |
| 200134007 | 904.01-00 | Taxable Income | 08/24/2001 |
| 200134007 | 9114.03-06 | Canada | 08/24/2001 |
| 200134006 | 42.08-07 | Special Rules | 08/24/2001 |
| 200134005 | 166.03-00 | Partially Worthless Debt | 08/24/2001 |
| 200134004 | 956.07-00 | Earnings Invested in Excess Passive Assets | 08/24/2001 |
| 200134004 | 385.00-00 | Treatment of Certain Interests in Corporations as Stock or Indebtedness | 08/24/2001 |
| 200134003 | 6229.00-00 | Period of Limitations for Making Assessments | 08/24/2001 |
| 200134003 | 6653.04-00 | Penalty for Negligent Understatement (Negligence v. No Negligence) | 08/24/2001 |
| 200134003 | 6659.01-00 | Application of Penalty | 08/24/2001 |
| 200134002 | 9214.00-00 | Leasing Shelter | 08/24/2001 |
| 200134001 | 6205.00-00 | Special Rules Applicable to Certain Employment Taxes | 08/24/2001 |
| 200133051 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 08/17/2001 |
| 200133051 | 415.01-00 | Limitation for Defined Benefit Plans | 08/17/2001 |
| 200133050 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 08/17/2001 |
| 200133049 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 08/17/2001 |
| 200133048 | 4940.02-00 | Computation of Net Investment Income | 08/17/2001 |
| 200133048 | 4941.04-00 | Definition of Self-Dealing | 08/17/2001 |
| 200133048 | 4942.03-01 | Undistributed Income | 08/17/2001 |
| 200133048 | 4945.04-06 | Expenditure Responsibility | 08/17/2001 |
