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. Enter a term in the Find box. Click the Search button. Showing 57776 - 57800 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200251019 4942.03-05 Qualifying Distribution 12/20/2002 200251018 512.02-00 Partnerships 12/20/2002 200251018 664.03-02 Charitable Remainder Unitrust 12/20/2002 200251017 512.02-00 Partnerships 12/20/2002 200251017 664.03-02 Charitable Remainder Unitrust 12/20/2002 200251016 512.02-00 Partnerships 12/20/2002 200251016 664.03-02 Charitable Remainder Unitrust 12/20/2002 200251015 414.08-00 Church Plan 12/20/2002 200251014 9100.09-00 Section 442; Accounting Periods 12/20/2002 200251013 1446.08-00 Partner's Credit For Withholding Taxes 12/20/2002 200251013 6402.00-00 Authority to Make Credits or Refunds 12/20/2002 200251013 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 12/20/2002 200251013 6611.00-00 Interest on Overpayments (Interest v. No Interest) 12/20/2002 200251012 355.01-00 Spin-Off 12/20/2002 200251012 368.04-00 Assets for Control of Transferee (Type "D") 12/20/2002 200251011 1362.01-03 Late Elections 12/20/2002 200251010 664.00-00 Charitable Remainder Trusts 12/20/2002 200251010 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/20/2002 200251009 1504.00-00 Definitions 12/20/2002 200251009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/20/2002 200251009 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/20/2002 200251009 7701.00-00 Definitions 12/20/2002 200251008 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/20/2002 200251007 6402.01-03 Cases of Bankruptcy 12/20/2002 200251006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/20/2002 Pagination First page « First Previous page Previous … Page 2308 Page 2309 Page 2310 Page 2311 Current page 2312 Page 2313 Page 2314 Page 2315 Page 2316 … Next page Next Last page Last »
