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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 50401 - 50425 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200614004 | 9100.22-00 | Other | 04/07/2006 |
| 200614003 | 1362.01-02 | Election After Termination | 04/07/2006 |
| 200614002 | 162.36-01 | General Rules | 04/07/2006 |
| 200614001 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/07/2006 |
| 200613038 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 03/31/2006 |
| 200613037 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/31/2006 |
| 200613036 | 408.03-00 | Rollover Contributions | 03/31/2006 |
| 200613035 | 408.03-00 | Rollover Contributions | 03/31/2006 |
| 200613034 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/31/2006 |
| 200613033 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 03/31/2006 |
| 200613033 | 263A.03-00 | Capitalization of Costs | 03/31/2006 |
| 200613033 | 263A.03-02 | Indirect Costs | 03/31/2006 |
| 200613032 | 40.00-00 | Alcohol Used as Fuel | 03/31/2006 |
| 200613031 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 03/31/2006 |
| 200613030 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 03/31/2006 |
| 200613029 | 9100.22-00 | Other | 03/31/2006 |
| 200613029 | 1503.04-04 | Dual Resident Corporation | 03/31/2006 |
| 200613028 | 817.00-00 | Treatment of Variable Contracts | 03/31/2006 |
| 200613027 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/31/2006 |
| 200613026 | 304.00-00 | Redemption Through Use of Related Corporations | 03/31/2006 |
| 200613025 | 163.03-02 | Investment Interest | 03/31/2006 |
| 200613024 | 382.12-16 | Controlled Groups | 03/31/2006 |
| 200613024 | 9100.22-00 | Other | 03/31/2006 |
| 200613023 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 03/31/2006 |
| 200613023 | 104.01-00 | Health and Accident Insurance | 03/31/2006 |
