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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 56426 - 56450 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200416014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2004 |
| 200416013 | 507.01-00 | Termination Under Section 507(a)(1) | 04/16/2004 |
| 200416012 | 507.01-00 | Termination Under Section 507(a)(1) | 04/16/2004 |
| 200416011 | 408.03-00 | Rollover Contributions | 04/16/2004 |
| 200416010 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/16/2004 |
| 200416009 | 807.03-04 | Prevailing Commissioners' Standard Tables | 04/16/2004 |
| 200416008 | 9114.03-02 | Australia | 04/16/2004 |
| 200416007 | 911.11-03 | Reelection | 04/16/2004 |
| 200416006 | 832.00-00 | Insurance Company Taxable Income | 04/16/2004 |
| 200416005 | 115.00-00 | Income of States, Municipalities, etc. | 04/16/2004 |
| 200416004 | 1362.01-03 | Late Elections | 04/16/2004 |
| 200416003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2004 |
| 200416002 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/16/2004 |
| 200416001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2004 |
| 200415012 | 408.03-00 | Rollover Contributions | 04/09/2004 |
| 200415011 | 408.03-00 | Rollover Contributions | 04/09/2004 |
| 200415010 | 507.01-00 | Termination Under Section 507(a)(1) | 04/09/2004 |
| 200415010 | 507.03-00 | Termination Under Section 507(b)(1)(A) | 04/09/2004 |
| 200415010 | 4942.01-00 | Initial 15% Tax on Undistributed Income | 04/09/2004 |
| 200415010 | 4942.03-05 | Qualifying Distribution | 04/09/2004 |
| 200415010 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/09/2004 |
| 200415010 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/09/2004 |
| 200415010 | 4946.00-00 | Definitions and Special Rules | 04/09/2004 |
| 200415009 | 1221.12-02 | Business Hedges | 04/09/2004 |
| 200415009 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 04/09/2004 |
