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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 55451 - 55475 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200434005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2004 |
| 200434004 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 08/20/2004 |
| 200434003 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 08/20/2004 |
| 200434002 | 1362.04-00 | Inadvertent Terminations | 08/20/2004 |
| 200434002 | 1362.00-00 | Election by Small Business Corporation | 08/20/2004 |
| 200434001 | 62.01.00-00 | PENALTIES: Assessment and collection | 08/20/2004 |
| 200434001 | 9999.98-00 | Not Able to Identify Under Present List | 08/20/2004 |
| 200433031 | 507.03-00 | Termination Under Section 507(b)(1)(A) | 08/13/2004 |
| 200433031 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/13/2004 |
| 200433031 | 4941.04-00 | Definition of Self-Dealing | 08/13/2004 |
| 200433031 | 4945.04-00 | Definition of Taxable Expenditure | 08/13/2004 |
| 200433030 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433029 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433028 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/13/2004 |
| 200433028 | 4941.04-00 | Definition of Self-Dealing | 08/13/2004 |
| 200433027 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433026 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433025 | 414.00-00 | Definitions and Special Rules | 08/13/2004 |
| 200433024 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433023 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433022 | 408.03-00 | Rollover Contributions | 08/13/2004 |
| 200433021 | 414.08-00 | Church Plan | 08/13/2004 |
| 200433020 | 402.03-00 | Foreign Situs Trust | 08/13/2004 |
| 200433019 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 08/13/2004 |
| 200433018 | 408.03-00 | Rollover Contributions | 08/13/2004 |
