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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 54126 - 54150 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200502004 | 168.00-00 | Modified Accelerated Cost Recovery System | 01/14/2005 |
| 200502003 | 9100.22-00 | Other | 01/14/2005 |
| 200502003 | 954.00-00 | Foreign Base Company Income | 01/14/2005 |
| 200502002 | 61.40-00 | Governmental Benefits and Subsidies | 01/14/2005 |
| 200502002 | 6041.00-00 | Information at Source | 01/14/2005 |
| 200502001 | 9100.22-00 | Other | 01/14/2005 |
| 200502001 | 1503.04-04 | Dual Resident Corporation | 01/14/2005 |
| 200501025 | 355.01-00 | Spin-Off | 01/07/2005 |
| 200501025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/07/2005 |
| 200501025 | 368.05-00 | Recapitalization (Type "E") | 01/07/2005 |
| 200501024 | 412.06-00 | Minimum Funding Waiver | 01/07/2005 |
| 200501023 | 412.06-00 | Minimum Funding Waiver | 01/07/2005 |
| 200501022 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/07/2005 |
| 200501022 | 4941.04-00 | Definition of Self-Dealing | 01/07/2005 |
| 200501021 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/07/2005 |
| 200501021 | 4941.04-00 | Definition of Self-Dealing | 01/07/2005 |
| 200501020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/07/2005 |
| 200501019 | 507.02-00 | Termination Under Section 507(a)(2)(A) | 01/07/2005 |
| 200501019 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/07/2005 |
| 200501019 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/07/2005 |
| 200501019 | 4942.05-05 | Support Test | 01/07/2005 |
| 200501019 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/07/2005 |
| 200501019 | 4945.04-06 | Expenditure Responsibility | 01/07/2005 |
| 200501018 | 507.02-00 | Termination Under Section 507(a)(2)(A) | 01/07/2005 |
| 200501018 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/07/2005 |
