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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 50001 - 50025 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200620033 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/19/2006 |
| 200620033 | 4941.03-00 | Special Rules as to Liability | 05/19/2006 |
| 200620032 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/19/2006 |
| 200620032 | 4941.03-00 | Special Rules as to Liability | 05/19/2006 |
| 200620031 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/19/2006 |
| 200620031 | 4941.03-00 | Special Rules as to Liability | 05/19/2006 |
| 200620030 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/19/2006 |
| 200620030 | 4941.03-00 | Special Rules as to Liability | 05/19/2006 |
| 200620029 | 4941.04-00 | Definition of Self-Dealing | 05/19/2006 |
| 200620028 | 408.03-00 | Rollover Contributions | 05/19/2006 |
| 200620027 | 408.03-00 | Rollover Contributions | 05/19/2006 |
| 200620026 | 401.06-00 | Required Distributions | 05/19/2006 |
| 200620026 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 05/19/2006 |
| 200620025 | 691.00-00 | Recipients of Income in Respect of Decedents | 05/19/2006 |
| 200620025 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 05/19/2006 |
| 200620025 | 401.06-00 | Required Distributions | 05/19/2006 |
| 200620025 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 05/19/2006 |
| 200620024 | 412.00-00 | Minimum Funding Standards | 05/19/2006 |
| 200620023 | 41.52-03 | Gross Receipts | 05/19/2006 |
| 200620023 | 41.55-05 | Controlled Groups of Corporations | 05/19/2006 |
| 200620023 | 41.55-06 | Trades or Businesses Under Common Control | 05/19/2006 |
| 200620022 | 901.11-00 | Denial of Credit with Respect to Certain Abusive Transactions | 05/19/2006 |
| 200620021 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/19/2006 |
| 200620020 | 2057.00-00 | Qualified Family Business Interests | 05/19/2006 |
| 200620020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/19/2006 |
