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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 55851 - 55875 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200427009 | 61.28-00 | Damages, Court Awards, Settlements | 07/02/2004 |
| 200427009 | 61.30-00 | Assignments | 07/02/2004 |
| 200427008 | 2652.01-02 | Special Election for QTIP | 07/02/2004 |
| 200427008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2004 |
| 200427008 | 2632.01-00 | Time and Manner of Allocation | 07/02/2004 |
| 200427007 | 2652.01-02 | Special Election for QTIP | 07/02/2004 |
| 200427007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2004 |
| 200427007 | 2632.01-00 | Time and Manner of Allocation | 07/02/2004 |
| 200427006 | 2652.01-02 | Special Election for QTIP | 07/02/2004 |
| 200427006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2004 |
| 200427006 | 2632.01-00 | Time and Manner of Allocation | 07/02/2004 |
| 200427005 | 1362.04-00 | Inadvertent Terminations | 07/02/2004 |
| 200427004 | 9100.22-00 | Other | 07/02/2004 |
| 200427004 | 1503.04-04 | Dual Resident Corporation | 07/02/2004 |
| 200427003 | 1362.04-00 | Inadvertent Terminations | 07/02/2004 |
| 200427002 | 9100.09-00 | Section 442; Accounting Periods | 07/02/2004 |
| 200427001 | 3121.04-18 | Insurance Salesmen | 07/02/2004 |
| 200426027 | 401.01-01 | Exclusive Benefit of Employees or Their Beneficiaries | 06/25/2004 |
| 200426027 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 06/25/2004 |
| 200426027 | 401.10-03 | Exceptions to General Rule | 06/25/2004 |
| 200426027 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 06/25/2004 |
| 200426026 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426025 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426024 | 408.03-00 | Rollover Contributions | 06/25/2004 |
| 200426023 | 408.00-00 | Individual Retirement Accounts | 06/25/2004 |
