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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 49051 - 49075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200634022 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/25/2006 |
| 200634021 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/25/2006 |
| 200634020 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/25/2006 |
| 200634019 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/25/2006 |
| 200634018 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/25/2006 |
| 200634017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/25/2006 |
| 200634016 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/25/2006 |
| 200634016 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/25/2006 |
| 200634015 | 7701.00-00 | Definitions | 08/25/2006 |
| 200634014 | 9100.22-00 | Other | 08/25/2006 |
| 200634014 | 1503.04-04 | Dual Resident Corporation | 08/25/2006 |
| 200634012 | 09.26.05-00 | BC: Liens: Nondischargeable taxes (See also excep. to discharge) | 08/25/2006 |
| 200634011 | 3231.01-00 | Employers v. Not Employers | 08/25/2006 |
| 200634010 | 338.01-02 | Time in which Election must be made | 08/25/2006 |
| 200634010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/25/2006 |
| 200634009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2006 |
| 200634009 | 1362.01-03 | Late Elections | 08/25/2006 |
| 200634009 | 444.00-00 | Election of Taxable Year Other Than Required Year | 08/25/2006 |
| 200634008 | 43.00-00 | Enhanced Oil Recovery Credit | 08/25/2006 |
| 200634007 | 2632.01-00 | Time and Manner of Allocation | 08/25/2006 |
| 200634006 | 2632.01-00 | Time and Manner of Allocation | 08/25/2006 |
| 200634005 | 355.01-00 | Spin-Off | 08/25/2006 |
| 200634005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/25/2006 |
| 200634004 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/25/2006 |
| 200634003 | 7701.00-00 | Definitions | 08/25/2006 |
