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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 55351 - 55375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200438019 | 468A.04-02 | Revised Schedules | 09/17/2004 |
| 200438019 | 468A.03-04 | Formulas or Other Methods | 09/17/2004 |
| 200438018 | 468A.04-02 | Revised Schedules | 09/17/2004 |
| 200438017 | 468A.04-02 | Revised Schedules | 09/17/2004 |
| 200438016 | 468A.04-02 | Revised Schedules | 09/17/2004 |
| 200438016 | 468A.03-04 | Formulas or Other Methods | 09/17/2004 |
| 200438015 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 09/17/2004 |
| 200438014 | 2032.00-00 | Alternate Valuation | 09/17/2004 |
| 200438014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/2004 |
| 200438013 | 468A.04-02 | Revised Schedules | 09/17/2004 |
| 200438012 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/17/2004 |
| 200438012 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/17/2004 |
| 200438012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/17/2004 |
| 200438012 | 61.14-00 | Property Transactions | 09/17/2004 |
| 200438012 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/17/2004 |
| 200438011 | 9100.09-00 | Section 442; Accounting Periods | 09/17/2004 |
| 200438010 | 355.04-00 | Business Purpose | 09/17/2004 |
| 200438009 | 1362.01-03 | Late Elections | 09/17/2004 |
| 200438008 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 09/17/2004 |
| 200438007 | 9100.09-00 | Section 442; Accounting Periods | 09/17/2004 |
| 200438006 | 1362.01-03 | Late Elections | 09/17/2004 |
| 200438005 | 7702.02-00 | Cash Value Accumulation Test | 09/17/2004 |
| 200438005 | 7702.20-00 | Correction of Errors | 09/17/2004 |
| 200438005 | 7702.22-00 | Contracts That Do Not Meet Life Insurance Contract Definition | 09/17/2004 |
| 200438004 | 1362.04-00 | Inadvertent Terminations | 09/17/2004 |
