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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 55151 - 55175 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200441030 | 904.02-00 | Carryback and Carrryover | 10/08/2004 |
| 200441029 | 3121.00-00 | Definitions | 10/08/2004 |
| 200441029 | 117.00-00 | Qualified Scholarships | 10/08/2004 |
| 200441028 | 7453.00-00 | Rules of Practice, Procedure, and Evidence | 10/08/2004 |
| 200441027 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 10/08/2004 |
| 200441027 | 6611.09-00 | No Interest Until Return in Processible Form | 10/08/2004 |
| 200441026 | 1502.01-00 | Definitions | 10/08/2004 |
| 200441026 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/08/2004 |
| 200441025 | 141.01-01 | Business Use Test | 10/08/2004 |
| 200441024 | 507.00-00 | Termination of Private Foundation Status | 10/08/2004 |
| 200441024 | 664.00-00 | Charitable Remainder Trusts | 10/08/2004 |
| 200441024 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/08/2004 |
| 200441024 | 1222.00-00 | Other Terms Relating to Capital Gains and Losses | 10/08/2004 |
| 200441023 | 1361.01-04 | More than One Class of Stock | 10/08/2004 |
| 200441022 | 2642.01-00 | Inclusion Ratio Defined | 10/08/2004 |
| 200441022 | 2652.01-02 | Special Election for QTIP | 10/08/2004 |
| 200441022 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2004 |
| 200441021 | 149.03-00 | Advance Refundings | 10/08/2004 |
| 200441020 | 911.11-03 | Reelection | 10/08/2004 |
| 200441019 | 664.00-00 | Charitable Remainder Trusts | 10/08/2004 |
| 200441019 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/08/2004 |
| 200441018 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/08/2004 |
| 200441018 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/08/2004 |
| 200441017 | 1362.01-03 | Late Elections | 10/08/2004 |
| 200441016 | 1362.01-00 | Eligible v. Ineligible | 10/08/2004 |
