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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 67976 - 68000 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200103075 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/19/2001 |
| 200103075 | 414.00-00 | Definitions and Special Rules | 01/19/2001 |
| 200103075 | 3401.00-00 | Definitions | 01/19/2001 |
| 200103074 | 6330.00-00 | Collection Due Process - Levy | 01/19/2001 |
| 200103073 | 55.03-00 | Alternative Minimum Taxable Income | 01/19/2001 |
| 200103072 | 6012.01-00 | Individuals | 01/19/2001 |
| 200103071 | 9999.98-00 | Not Able to Identify Under Present List | 01/19/2001 |
| 200103070 | 45B.00-00 | FICA Tax Credit on Employee Tips | 01/19/2001 |
| 200103070 | 3401.04-01 | Employer v. Not an Employer | 01/19/2001 |
| 200103069 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 01/19/2001 |
| 200103067 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/19/2001 |
| 200103066 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103066 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103065 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103065 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103064 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103064 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103063 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103063 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103062 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103062 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103061 | 1361.01-04 | More than One Class of Stock | 01/19/2001 |
| 200103060 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
| 200103060 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/19/2001 |
| 200103059 | 338.01-02 | Time in which Election must be made | 01/19/2001 |
