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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 68076 - 68100 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200101039 | 412.06-00 | Minimum Funding Waiver | 01/05/2001 |
| 200101038 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 01/05/2001 |
| 200101038 | 403.05-00 | Rollover Amounts | 01/05/2001 |
| 200101037 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/05/2001 |
| 200101036 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/05/2001 |
| 200101036 | 511.01-00 | Organizations Subject to Tax | 01/05/2001 |
| 200101035 | 507.01-00 | Termination Under Section 507(a)(1) | 01/05/2001 |
| 200101035 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/05/2001 |
| 200101035 | 4940.01-00 | Alternative Excise Tax on Non-Exempt Private Foundations | 01/05/2001 |
| 200101035 | 4942.00-00 | Taxes on Failure to Distribute Income | 01/05/2001 |
| 200101034 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 01/05/2001 |
| 200101033 | 6404.00-00 | Abatements | 01/05/2001 |
| 200101032 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC | 01/05/2001 |
| 200101031 | 170.12-09 | Substantiation | 01/05/2001 |
| 200101031 | 6050L.00-00 | Returns Relating to Certain Dispositions of Donated Property | 01/05/2001 |
| 200101031 | 6721.02-00 | Sufficiency of Return | 01/05/2001 |
| 200101030 | 7602.00-00 | Examination of Books and Witnesses | 01/05/2001 |
| 200101029 | 7701.03-11 | Fixed Investment Trusts | 01/05/2001 |
| 200101028 | 1362.01-03 | Late Elections | 01/05/2001 |
| 200101027 | 1362.01-03 | Late Elections | 01/05/2001 |
| 200101026 | 1362.01-03 | Late Elections | 01/05/2001 |
| 200101025 | 1362.01-03 | Late Elections | 01/05/2001 |
| 200101024 | 1362.04-00 | Inadvertent Terminations | 01/05/2001 |
| 200101023 | 61.00-00 | Gross Income v. Not Gross Income | 01/05/2001 |
| 200101023 | 61.03-00 | Loan or Mortgage v. Sale | 01/05/2001 |
