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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 67501 - 67525 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200104032 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/26/2001 |
| 200104032 | 4941.04-00 | Definition of Self-Dealing | 01/26/2001 |
| 200104032 | 4942.03-05 | Qualifying Distribution | 01/26/2001 |
| 200104032 | 4944.05-00 | Definitions | 01/26/2001 |
| 200104032 | 4945.04-00 | Definition of Taxable Expenditure | 01/26/2001 |
| 200104031 | 512.01-01 | Rents and Royalties | 01/26/2001 |
| 200104031 | 1245.01-03 | Section 1245 Property | 01/26/2001 |
| 200104030 | 468B.02-00 | Taxation of Designated Settlement Funds | 01/26/2001 |
| 200104029 | 9999.98-00 | Not Able to Identify Under Present List | 01/26/2001 |
| 200104028 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/26/2001 |
| 200104028 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/26/2001 |
| 200104027 | 1502.75-00 | Filing Requirements | 01/26/2001 |
| 200104027 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/26/2001 |
| 200104026 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 01/26/2001 |
| 200104025 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/26/2001 |
| 200104025 | 355.01-00 | Spin-Off | 01/26/2001 |
| 200104025 | 355.03-00 | Active Business | 01/26/2001 |
| 200104025 | 355.04-00 | Business Purpose | 01/26/2001 |
| 200104024 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/26/2001 |
| 200104024 | 1248.00-00 | Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | 01/26/2001 |
| 200104024 | 1248.06-00 | Non-Recognition Provisions | 01/26/2001 |
| 200104023 | 2041.03-00 | General Power v. Not a General Power | 01/26/2001 |
| 200104023 | 2514.03-00 | Definition of General Power of Appointment | 01/26/2001 |
| 200104023 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 01/26/2001 |
| 200104021 | 1362.01-03 | Late Elections | 01/26/2001 |
