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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 58901 - 58925 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200317022 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 04/25/2003 |
| 200317021 | 7701.00-00 | Definitions | 04/25/2003 |
| 200317020 | 302.04-03 | Termination of a Business | 04/25/2003 |
| 200317019 | 368.05-00 | Recapitalization (Type "E") | 04/25/2003 |
| 200317019 | 382.07-00 | Ownership Change | 04/25/2003 |
| 200317019 | 1502.33-00 | Earnings and Profits | 04/25/2003 |
| 200317019 | 301.01-00 | Dividend in Property | 04/25/2003 |
| 200317018 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317017 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 04/25/2003 |
| 200317017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317016 | 274.14-00 | Percentage Disallowance for Meals and Entertainment Deductions | 04/25/2003 |
| 200317015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317014 | 453.08-00 | Revocation of Elections | 04/25/2003 |
| 200317013 | 2632.01-00 | Time and Manner of Allocation | 04/25/2003 |
| 200317013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317012 | 2632.01-00 | Time and Manner of Allocation | 04/25/2003 |
| 200317012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317011 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/25/2003 |
| 200317011 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 04/25/2003 |
| 200317010 | 1362.01-03 | Late Elections | 04/25/2003 |
| 200317009 | 118.01-02 | Nonshareholder Contributions | 04/25/2003 |
| 200317009 | 118.02-00 | Contributions in Aid of Construction | 04/25/2003 |
| 200317008 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 04/25/2003 |
| 200317008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2003 |
| 200317007 | 1362.01-03 | Late Elections | 04/25/2003 |
