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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 59776 - 59800 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200305023 | 2055.12-10 | Reformations of Nonqualifying Interests | 01/31/2003 |
| 200305022 | 2642.01-00 | Inclusion Ratio Defined | 01/31/2003 |
| 200305022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2003 |
| 200305021 | 1362.04-00 | Inadvertent Terminations | 01/31/2003 |
| 200305020 | 1362.04-00 | Inadvertent Terminations | 01/31/2003 |
| 200305019 | 172.01-00 | Carryback and Carryover | 01/31/2003 |
| 200305019 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/31/2003 |
| 200305018 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/31/2003 |
| 200305018 | 451.14-00 | Constructive Receipt | 01/31/2003 |
| 200305017 | 367.03-12 | Treatment of Subsequent Disposition of Assets By Transferred Corporation | 01/31/2003 |
| 200305016 | 952.00-00 | Subpart F Income Defined | 01/31/2003 |
| 200305016 | 954.02-00 | Foreign Personal Holding Company Income | 01/31/2003 |
| 200305015 | 42.04-00 | Eligible Basis | 01/31/2003 |
| 200305014 | 453.08-00 | Revocation of Elections | 01/31/2003 |
| 200305013 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/31/2003 |
| 200305013 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 01/31/2003 |
| 200305012 | 1362.01-03 | Late Elections | 01/31/2003 |
| 200305011 | 1362.01-03 | Late Elections | 01/31/2003 |
| 200305010 | 7602.07-02 | Contents of Summons | 01/31/2003 |
| 200305009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/31/2003 |
| 200305009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/31/2003 |
| 200305008 | 925.01-01 | Election of Grouping | 01/31/2003 |
| 200305007 | 3121.01-00 | Wages | 01/31/2003 |
| 200305006 | 3121.01-15 | Tax-Exempt Trusts and Certain Annuity Plans | 01/31/2003 |
| 200305005 | 103.02-01 | Political Subdivisions | 01/31/2003 |
