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 67476 - 67500 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200105005 | 871.02-12 | Certain Annuities Received Under Qualified Plans | 02/02/2001 |
| 200105004 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 02/02/2001 |
| 200105004 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 02/02/2001 |
| 200105003 | 162.30-00 | Form v. Substance | 02/02/2001 |
| 200105003 | 467.07-00 | Recapture of Prior Understated Inclusions Under Leaseback or Long-Term Agreements | 02/02/2001 |
| 200105002 | 1502.50-00 | Life and Non-Life | 02/02/2001 |
| 200105001 | 894.02-00 | Dividends | 02/02/2001 |
| 200105001 | 901.02-05 | Partnerships and Estates | 02/02/2001 |
| 200105001 | 642.01-00 | Foreign Tax Credit | 02/02/2001 |
| 200104038 | 501.07-05 | Business with Nonmembers | 01/26/2001 |
| 200104038 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 01/26/2001 |
| 200104038 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 01/26/2001 |
| 200104037 | 507.00-00 | Termination of Private Foundation Status | 01/26/2001 |
| 200104037 | 501.03-02 | Foundations | 01/26/2001 |
| 200104037 | 509.03-00 | Continuation of Private Foundation Status | 01/26/2001 |
| 200104037 | 4942.03-05 | Qualifying Distribution | 01/26/2001 |
| 200104037 | 4945.04-06 | Expenditure Responsibility | 01/26/2001 |
| 200104036 | 507.00-00 | Termination of Private Foundation Status | 01/26/2001 |
| 200104036 | 501.03-02 | Foundations | 01/26/2001 |
| 200104036 | 509.03-00 | Continuation of Private Foundation Status | 01/26/2001 |
| 200104036 | 4942.03-05 | Qualifying Distribution | 01/26/2001 |
| 200104036 | 4945.04-06 | Expenditure Responsibility | 01/26/2001 |
| 200104035 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 01/26/2001 |
| 200104034 | 4942.03-07 | Set-Asides | 01/26/2001 |
| 200104033 | 401.06-01 | In General | 01/26/2001 |
