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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200214035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/05/2002
200214035 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/05/2002
200214035 514.00-00 Unrelated Debt-Financed Income 04/05/2002
200214034 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 04/05/2002
200214034 72.22-02 Certain Distributions Not Subject to 10 Percent Additional Tax 04/05/2002
200214033 9100.00-00 Extension of Time for Making Certain Elections 04/05/2002
200214032 529.00-00 Qualified State Tuition Programs 04/05/2002
200214031 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 04/05/2002
200214030 412.06-00 Minimum Funding Waiver 04/05/2002
200214029 72.20-04 Substantially Equal Payments 04/05/2002
200214028 2042.04-03 Insurance or Purchase of Decedent's Interest in Business 04/05/2002
200214027 1362.01-03 Late Elections 04/05/2002
200214026 115.00-00 Income of States, Municipalities, etc. 04/05/2002
200214026 6033.01-00 Exempt v. Non Exempt From Filing 04/05/2002
200214025 351.00-00 Transfer to Corporation Controlled by Transferor 04/05/2002
200214025 355.04-00 Business Purpose 04/05/2002
200214024 877.01-00 Principal Purpose--the Avoidance of Tax 04/05/2002
200214023 1502.21-00 Consolidated Net Operating Loss Deduction 04/05/2002
200214023 9100.00-00 Extension of Time for Making Certain Elections 04/05/2002
200214022 877.01-00 Principal Purpose--the Avoidance of Tax 04/05/2002
200214021 355.01-00 Spin-Off 04/05/2002
200214021 368.04-00 Assets for Control of Transferee (Type "D") 04/05/2002
200214020 2601.00-00 Tax On Generation Skipping Transfers 04/05/2002
200214019 2601.00-00 Tax On Generation Skipping Transfers 04/05/2002
200214018 642.03-06 Pooled Income Funds 04/05/2002

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