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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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Showing 71326 - 71350 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200018043 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 05/05/2000 |
| 200018043 | 9114.03-38 | Switzerland | 05/05/2000 |
| 200018050 | 9999.98-00 | Not Able to Identify Under Present List | 05/05/2000 |
| 200018034 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018061 | 401.01-00 | Impossibility of Diversion | 05/05/2000 |
| 200018005 | 09.08.01-00 | BCC: Automatic stay: Collect, assessment or recovery of claims | 05/05/2000 |
| 200018005 | 50.00.00-00 | LEVY | 05/05/2000 |
| 200018006 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018041 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018049 | 4216.00-00 | Definition of Price | 05/05/2000 |
| 200018021 | 121.01-02 | Ownership | 05/05/2000 |
| 200018046 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/05/2000 |
| 200018012 | 704.01-04 | Section 704(c) Considerations | 05/05/2000 |
| 200018029 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018046 | 72.19-00 | Required Distributions Where Holder Dies | 05/05/2000 |
| 200018046 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 05/05/2000 |
| 200018017 | 446.04-01 | Correction of Method or Error | 05/05/2000 |
| 200018059 | 414.09-00 | Certain Employee Contributions | 05/05/2000 |
| 200018038 | 1362.01-03 | Late Elections | 05/05/2000 |
| 200018027 | 864.02-06 | Deferred Payments | 05/05/2000 |
| 200018027 | 864.02-07 | Property Formerly Used in U.S. Business | 05/05/2000 |
| 200018027 | 884.11-00 | Tax on Excess Interest | 05/05/2000 |
| 200018027 | 882.07-00 | Interest deductions | 05/05/2000 |
| 200018003 | 832.06-00 | Losses Incurred | 05/05/2000 |
| 200018057 | 401.06-00 | Required Distributions | 05/05/2000 |
