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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 57926 - 57950 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200339018 | 642.03-00 | Charitable Deduction | 09/26/2003 |
| 200339018 | 671.02-00 | Persons Treated as Grantors | 09/26/2003 |
| 200339018 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 09/26/2003 |
| 200339017 | 127.00-00 | Educational Assistance Programs | 09/26/2003 |
| 200339016 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/26/2003 |
| 200339016 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200339015 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/26/2003 |
| 200339015 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200339014 | 41.01-00 | Alternative Incremental Credit | 09/26/2003 |
| 200339013 | 41.01-00 | Alternative Incremental Credit | 09/26/2003 |
| 200339012 | 148.02-00 | Higher Yielding Investment | 09/26/2003 |
| 200339011 | 146.07-00 | Carryforward of Allocation | 09/26/2003 |
| 200339011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2003 |
| 200339010 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 09/26/2003 |
| 200339009 | 143.07-01 | Average Area Purchase Price | 09/26/2003 |
| 200339008 | 368.05-00 | Recapitalization (Type "E") | 09/26/2003 |
| 200339008 | 1502.75-10 | When Group Remains in Existence | 09/26/2003 |
| 200339007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/26/2003 |
| 200339007 | 355.04-00 | Business Purpose | 09/26/2003 |
| 200339006 | 3121.04-01 | Common Law Tests | 09/26/2003 |
| 200339006 | 3306.05-00 | Employees | 09/26/2003 |
| 200339006 | 3401.04-02 | Employee v. Not an Employee | 09/26/2003 |
| 200339005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2003 |
| 200339004 | 355.01-01 | Split-Off | 09/26/2003 |
| 200339004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/26/2003 |
