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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 33951 - 33975 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201049002 | 1362.01-03 | Late Elections | 12/10/2010 |
| 201049001 | 992.02-00 | Election | 12/10/2010 |
| 201049001 | 9100.22-00 | Other | 12/10/2010 |
| 201048046 | 408.03-00 | Rollover Contributions | 12/03/2010 |
| 201048045 | 501.03-30 | Organizational and Operational Tests | 12/03/2010 |
| 201048044 | 401.08-00 | Requirement of Joint and Survivor Annuity and Preretirement Survivor Annuity (See Also 417.00-00|et. seq.) | 12/03/2010 |
| 201048044 | 417.00-00 | Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements | 12/03/2010 |
| 201048043 | 6227.00-00 | Administrative Adjustments Requests | 12/03/2010 |
| 201048042 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 12/03/2010 |
| 201048041 | 7805.01-01 | Prospective Application of Rulings | 12/03/2010 |
| 201048040 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 12/03/2010 |
| 201048039 | 9115.19-05 | Prepetition Priority Taxes | 12/03/2010 |
| 201048038 | 441.01-00 | Definition of Taxable Year | 12/03/2010 |
| 201048037 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 12/03/2010 |
| 201048036 | 6325.27-00 | Value of Interest of U.S. | 12/03/2010 |
| 201048035 | 4975.04-00 | Statutory Exemptions | 12/03/2010 |
| 201048034 | 6330.00-00 | Collection Due Process - Levy | 12/03/2010 |
| 201048033 | 6663.00-00 | Fraud Penalty | 12/03/2010 |
| 201048032 | 816.00-00 | Life Insurance Company Defined | 12/03/2010 |
| 201048031 | 664.03-02 | Charitable Remainder Unitrust | 12/03/2010 |
| 201048031 | 4941.04-00 | Definition of Self-Dealing | 12/03/2010 |
| 201048030 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/03/2010 |
| 201048030 | 6532.00-00 | Periods of Limitation on Suits (Barred v. Not Barred) | 12/03/2010 |
| 201048029 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2010 |
| 201048029 | 475.08-00 | Securities Traders | 12/03/2010 |
