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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 61351 - 61375 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200237003 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 09/13/2002 |
| 200237003 | 988.00-00 | Treatment of Certain Foreign Currency Transactions | 09/13/2002 |
| 200237002 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 09/13/2002 |
| 200237001 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 09/13/2002 |
| 200236055 | 412.06-00 | Minimum Funding Waiver | 09/06/2002 |
| 200236054 | 414.09-00 | Certain Employee Contributions | 09/06/2002 |
| 200236053 | 401.29-02 | Special Distribution Requirements | 09/06/2002 |
| 200236052 | 401.06-00 | Required Distributions | 09/06/2002 |
| 200236051 | 501.03-08 | Educational Organizations | 09/06/2002 |
| 200236051 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/06/2002 |
| 200236050 | 4971.02-00 | Additional Tax | 09/06/2002 |
| 200236049 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/06/2002 |
| 200236049 | 511.01-00 | Organizations Subject to Tax | 09/06/2002 |
| 200236049 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/06/2002 |
| 200236049 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/06/2002 |
| 200236048 | 414.08-00 | Church Plan | 09/06/2002 |
| 200236047 | 401.29-00 | Cash or Deferred Arrangements | 09/06/2002 |
| 200236047 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/06/2002 |
| 200236046 | 414.00-00 | Definitions and Special Rules | 09/06/2002 |
| 200236045 | 1259.00-00 | Constructive Sales of Appreciated Financial Positions | 09/06/2002 |
| 200236044 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/06/2002 |
| 200236044 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/06/2002 |
| 200236043 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 09/06/2002 |
| 200236043 | 6061.00-00 | Signing of Returns and Other Documents | 09/06/2002 |
| 200236042 | 6081.00-00 | Extension of Time for Filing Returns | 09/06/2002 |
