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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 55651 - 55675 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200429017 | 402.08-00 | Rollover Contributions | 07/16/2004 |
| 200429017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/16/2004 |
| 200429016 | 4941.04-00 | Definition of Self-Dealing | 07/16/2004 |
| 200429015 | 408.03-00 | Rollover Contributions | 07/16/2004 |
| 200429014 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/16/2004 |
| 200429013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/16/2004 |
| 200429013 | 509.00-00 | Private Foundation Defined | 07/16/2004 |
| 200429012 | 408.03-00 | Rollover Contributions | 07/16/2004 |
| 200429011 | 475.08-00 | Securities Traders | 07/16/2004 |
| 200429011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/16/2004 |
| 200429010 | 1502.75-00 | Filing Requirements | 07/16/2004 |
| 200429010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/16/2004 |
| 200429009 | 6402.04-03 | Form | 07/16/2004 |
| 200429008 | 6335.00-00 | Sale of Seized Property | 07/16/2004 |
| 200429007 | 6038A.04-03 | Monetary Penalty for Failure to Maintain Records | 07/16/2004 |
| 200429006 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/16/2004 |
| 200429005 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 07/16/2004 |
| 200429005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/16/2004 |
| 200429004 | 2601.01-00 | Effective Dates | 07/16/2004 |
| 200429004 | 2642.00-00 | Inclusion Ratio | 07/16/2004 |
| 200429003 | 2642.01-00 | Inclusion Ratio Defined | 07/16/2004 |
| 200429003 | 9100.09-00 | Section 442; Accounting Periods | 07/16/2004 |
| 200429002 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 07/16/2004 |
| 200429002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/16/2004 |
| 200429001 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 07/16/2004 |
