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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 42026 - 42050 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200851069 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 12/19/2008 |
| 200851068 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 12/19/2008 |
| 200851067 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 12/19/2008 |
| 200851067 | 6501.08-08 | Filing of Waiver by Fiduciary | 12/19/2008 |
| 200851066 | 6212.00-00 | Notice of Deficiency | 12/19/2008 |
| 200851065 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 12/19/2008 |
| 200851064 | 6212.00-00 | Notice of Deficiency | 12/19/2008 |
| 200851063 | 6212.00-00 | Notice of Deficiency | 12/19/2008 |
| 200851062 | 6664.01-00 | Definition of Underpayment | 12/19/2008 |
| 200851061 | 01.00.00-00 | ADMINISTRATION | 12/19/2008 |
| 200851060 | 1035.00-00 | Exchanges of Insurance Policies | 12/19/2008 |
| 200851059 | 3121.06-00 | Agricultural Labor | 12/19/2008 |
| 200851058 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 12/19/2008 |
| 200851057 | 417.00-00 | Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements | 12/19/2008 |
| 200851056 | 6601.03-00 | Interest on Interest and Penalties (1939 Code) | 12/19/2008 |
| 200851055 | 6331.00-00 | Levy and Distraint | 12/19/2008 |
| 200851054 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 12/19/2008 |
| 200851053 | 1313.01-00 | Determination v. No Determination | 12/19/2008 |
| 200851052 | 1234A.00-00 | Gains or Losses From Certain Terminations | 12/19/2008 |
| 200851051 | 1234A.01-00 | Right or Obligation With Respect to Personal Property | 12/19/2008 |
| 200851050 | 165.06-00 | Worthless Securities | 12/19/2008 |
| 200851049 | 168.36-00 | Additional First Year Depreciation | 12/19/2008 |
| 200851048 | 1313.01-00 | Determination v. No Determination | 12/19/2008 |
| 200851047 | 1402.03-00 | Trade or Business (Reference to Section 162) | 12/19/2008 |
| 200851046 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/19/2008 |
