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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 56001 - 56025 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200424004 | 404.11-00 | Year of Deduction | 06/11/2004 |
| 200424004 | 446.04-03 | Consent Needed | 06/11/2004 |
| 200424004 | 446.04-04 | Consent Implied | 06/11/2004 |
| 200424003 | 150.00-00 | Definitions and Special Rules | 06/11/2004 |
| 200424003 | 148.01-03 | Reasonable Expectations - Artifice or Device | 06/11/2004 |
| 200424002 | 1060.01-04 | Class IV Assets | 06/11/2004 |
| 200424001 | 1031.02-00 | Like Kind Property | 06/11/2004 |
| 200423042 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423041 | 414.07-00 | Governmental Plan | 06/04/2004 |
| 200423040 | 414.09-00 | Certain Employee Contributions | 06/04/2004 |
| 200423039 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423038 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423037 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423036 | 402.08-00 | Rollover Contributions | 06/04/2004 |
| 200423035 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423034 | 414.00-00 | Definitions and Special Rules | 06/04/2004 |
| 200423033 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423032 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423031 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423030 | 408.03-00 | Rollover Contributions | 06/04/2004 |
| 200423029 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/04/2004 |
| 200423029 | 4946.01-00 | Disqualified Person | 06/04/2004 |
| 200423028 | 453.05-00 | Disposition of Obligations | 06/04/2004 |
| 200423028 | 3402.00-00 | Income Tax Collected at Source | 06/04/2004 |
| 200423027 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 06/04/2004 |
