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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 58651 - 58675 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200321019 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 05/23/2003 |
| 200321018 | 1402.02-00 | Self-Employment Income | 05/23/2003 |
| 200321017 | 6103.03-00 | Disclosure Pursuant to Taxpayer's Consent | 05/23/2003 |
| 200321016 | 1362.01-03 | Late Elections | 05/23/2003 |
| 200321015 | 860G.03-00 | Qualified Mortgages | 05/23/2003 |
| 200321015 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/23/2003 |
| 200321014 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/23/2003 |
| 200321013 | 9114.03-19 | Ireland | 05/23/2003 |
| 200321012 | 1362.01-03 | Late Elections | 05/23/2003 |
| 200321011 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/23/2003 |
| 200321010 | 61.30-03 | Anticipatory Assignment of Income | 05/23/2003 |
| 200321009 | 9100.18-00 | Section 927; FSC Election | 05/23/2003 |
| 200321009 | 927.04-00 | Election and Termination of Election | 05/23/2003 |
| 200321009 | 9100.18-00 | Section 927; FSC Election | 05/23/2003 |
| 200321008 | 9100.22-00 | Other | 05/23/2003 |
| 200321008 | 1503.04-04 | Dual Resident Corporation | 05/23/2003 |
| 200321008 | 9100.18-00 | Section 927; FSC Election | 05/23/2003 |
| 200321007 | 9100.17-00 | Section 911; Citizens or Residents of the United States Living Abroad | 05/23/2003 |
| 200321006 | 6166.00-00 | Extension of Time to Pay Estate Tax | 05/23/2003 |
| 200321006 | 6166.02-00 | Acceleration of Payments | 05/23/2003 |
| 200321006 | 6166.52-00 | Acceleration of Estate Tax Payable in Installments | 05/23/2003 |
| 200321005 | 115.00-00 | Income of States, Municipalities, etc. | 05/23/2003 |
| 200321004 | 1362.01-03 | Late Elections | 05/23/2003 |
| 200321004 | 7701.02-00 | Partnerships v. Associations | 05/23/2003 |
| 200321004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/23/2003 |
