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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 57051 - 57075 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200403004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/16/2004 |
| 200403001 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 01/16/2004 |
| 200402031 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402030 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402029 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402028 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402027 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402026 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402025 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402024 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402023 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402022 | 6110.00-00 | Public Inspection of Written Determinations | 01/09/2004 |
| 200402021 | 1362.02-03 | Passive Investment Income | 01/09/2004 |
| 200402021 | 1362.04-00 | Inadvertent Terminations | 01/09/2004 |
| 200402020 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/09/2004 |
| 200402019 | 301.00-00 | Distributions of Property | 01/09/2004 |
| 200402019 | 1361.03-02 | Qualified Subchapter S Trusts | 01/09/2004 |
| 200402019 | 1362.02-02 | Ceases to be Small Business Corporation | 01/09/2004 |
| 200402019 | 1368.00-00 | Distributions | 01/09/2004 |
| 200402019 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/09/2004 |
| 200402019 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 01/09/2004 |
| 200402019 | 2512.13-00 | Transfers for Insufficient Consideration | 01/09/2004 |
| 200402019 | 2601.03-01 | Irrevocable Trusts | 01/09/2004 |
