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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Номер UILC Тема Дата публикации
200248006 9100.00-00 Extension of Time for Making Certain Elections 11/29/2002
200248006 1361.05-00 Qualified Subchapter S Subsidiary 11/29/2002
200248005 41.00-00 Credit for Increasing Research Activities 11/29/2002
200248004 146.07-00 Carryforward of Allocation 11/29/2002
200248004 9100.00-00 Extension of Time for Making Certain Elections 11/29/2002
200248003 146.07-00 Carryforward of Allocation 11/29/2002
200248003 9100.00-00 Extension of Time for Making Certain Elections 11/29/2002
200248002 148.08-12 Two-Year Period for Certain Construction Bonds 11/29/2002
200248001 338.01-02 Time in which Election must be made 11/29/2002
200248001 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/29/2002
200247061 4945.00-00 Excise Taxes on Taxable Expenditures 11/22/2002
200247060 507.00-00 Termination of Private Foundation Status 11/22/2002
200247059 412.00-00 Minimum Funding Standards 11/22/2002
200247058 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247057 507.00-00 Termination of Private Foundation Status 11/22/2002
200247056 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 11/22/2002
200247055 4958.00-00 Excess Benefit Transaction 11/22/2002
200247054 4942.03-07 Set-Asides 11/22/2002
200247053 412.06-00 Minimum Funding Waiver 11/22/2002
200247052 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/22/2002
200247051 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/22/2002
200247050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/22/2002
200247049 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247048 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247047 368.04-00 Assets for Control of Transferee (Type "D") 11/22/2002

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