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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 67001 - 67025 of 78417
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200133015 | 2056.07-01 | Effective Election | 08/17/2001 |
| 200133014 | 162.36-01 | General Rules | 08/17/2001 |
| 200133013 | 988.02-02 | Debt Instruments | 08/17/2001 |
| 200133012 | 9100.09-00 | Section 442; Accounting Periods | 08/17/2001 |
| 200133011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/17/2001 |
| 200133011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/17/2001 |
| 200133010 | 1502.75-00 | Filing Requirements | 08/17/2001 |
| 200133010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/17/2001 |
| 200133009 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 08/17/2001 |
| 200133008 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 08/17/2001 |
| 200133006 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 08/17/2001 |
| 200133005 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 08/17/2001 |
| 200133004 | 1311.01-01 | Taxpayer | 08/17/2001 |
| 200133003 | 704.00-00 | Partner's Distributive Share | 08/17/2001 |
| 200133002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/17/2001 |
| 200133002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/17/2001 |
| 200133002 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/17/2001 |
| 200133001 | 1012.14-00 | Conversion of Property | 08/17/2001 |
| 200133001 | 1016.03-00 | Organizations Previously Exempt | 08/17/2001 |
| 200132043 | 401.29-00 | Cash or Deferred Arrangements | 08/10/2001 |
| 200132042 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 08/10/2001 |
| 200132042 | 415.01-00 | Limitation for Defined Benefit Plans | 08/10/2001 |
| 200132041 | 4942.03-07 | Set-Asides | 08/10/2001 |
| 200132040 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/10/2001 |
| 200132040 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 08/10/2001 |
