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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 55376 - 55400 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200436002 | 108.01-02 | Insolvent Taxpayer | 09/03/2004 |
| 200436002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/03/2004 |
| 200436001 | 2056.07-01 | Effective Election | 09/03/2004 |
| 200436001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/03/2004 |
| 200435022 | 4958.00-00 | Excess Benefit Transaction | 08/27/2004 |
| 200435021 | 4958.00-00 | Excess Benefit Transaction | 08/27/2004 |
| 200435020 | 4958.00-00 | Excess Benefit Transaction | 08/27/2004 |
| 200435019 | 4958.00-00 | Excess Benefit Transaction | 08/27/2004 |
| 200435018 | 4958.00-00 | Excess Benefit Transaction | 08/27/2004 |
| 200435017 | 408.03-00 | Rollover Contributions | 08/27/2004 |
| 200435016 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 08/27/2004 |
| 200435015 | 807.03-00 | Method of Computing Reserves for Purposes of Computing Income | 08/27/2004 |
| 200435015 | 807.05-00 | Adjustments for Change in Computing Reserves | 08/27/2004 |
| 200435015 | 811.04-00 | Double Counting | 08/27/2004 |
| 200435014 | 1502.75-00 | Filing Requirements | 08/27/2004 |
| 200435013 | 9100.22-00 | Other | 08/27/2004 |
| 200435013 | 9114.03-06 | Canada | 08/27/2004 |
| 200435012 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/27/2004 |
| 200435011 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/27/2004 |
| 200435010 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/27/2004 |
| 200435009 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/27/2004 |
| 200435008 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/27/2004 |
| 200435007 | 468B.00-00 | Special Rules For Designated Settlement Funds | 08/27/2004 |
| 200435007 | 61.00-00 | Gross Income v. Not Gross Income | 08/27/2004 |
| 200435006 | 2518.00-00 | Disclaimers | 08/27/2004 |
