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 72051 - 72075 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200006026 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/11/2000 |
| 200006025 | 1362.04-00 | Inadvertent Terminations | 02/11/2000 |
| 200006024 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 02/11/2000 |
| 200006024 | 1235.02-00 | Sale v. License | 02/11/2000 |
| 200006023 | 41.00-00 | Credit for Increasing Research Activities | 02/11/2000 |
| 200006022 | 42.07-00 | Qualified Low-Income Housing Project | 02/11/2000 |
| 200006021 | 42.07-00 | Qualified Low-Income Housing Project | 02/11/2000 |
| 200006020 | 42.07-00 | Qualified Low-Income Housing Project | 02/11/2000 |
| 200006019 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006018 | 1362.01-03 | Late Elections | 02/11/2000 |
| 200006017 | 448.04-02 | Ownership Test | 02/11/2000 |
| 200006016 | 1397.00-00 | Empowerment Zone - Other definitions and special rules | 02/11/2000 |
| 200006016 | 1400B.03-00 | DC Zone Business | 02/11/2000 |
| 200006015 | 1502.20-00 | Loss Disallowance Rule | 02/11/2000 |
| 200006014 | 1502.20-00 | Loss Disallowance Rule | 02/11/2000 |
| 200006013 | 09.24.00-00 | BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court | 02/11/2000 |
| 200006012 | 53.03-00 | Limitation | 02/11/2000 |
| 200006011 | 368.08-00 | Continuity of Interest Rule | 02/11/2000 |
| 200006010 | 401.18-00 | Group Trusts Involving Governmental Plans | 02/11/2000 |
| 200006010 | 457.01-00 | Year of Inclusion in Gross Income | 02/11/2000 |
| 200006010 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 02/11/2000 |
| 200006010 | 3402.00-00 | Income Tax Collected at Source | 02/11/2000 |
| 200006008 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/11/2000 |
| 200006007 | 832.17-05 | Change in Method of Accounting | 02/11/2000 |
| 200006006 | 925.00-00 | Transfer Pricing Rules | 02/11/2000 |
