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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 60176 - 60200 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200301042 | 412.06-00 | Minimum Funding Waiver | 01/03/2003 |
| 200301041 | 6330.00-00 | Collection Due Process - Levy | 01/03/2003 |
| 200301041 | 6331.00-00 | Levy and Distraint | 01/03/2003 |
| 200301041 | 6335.00-00 | Sale of Seized Property | 01/03/2003 |
| 200301040 | 355.01-00 | Spin-Off | 01/03/2003 |
| 200301040 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/03/2003 |
| 200301039 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 01/03/2003 |
| 200301039 | 9114.03-19 | Ireland | 01/03/2003 |
| 200301038 | 1362.04-00 | Inadvertent Terminations | 01/03/2003 |
| 200301037 | 2642.00-00 | Inclusion Ratio | 01/03/2003 |
| 200301037 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2003 |
| 200301036 | 355.01-01 | Split-Off | 01/03/2003 |
| 200301035 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/03/2003 |
| 200301034 | 1362.01-03 | Late Elections | 01/03/2003 |
| 200301033 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 01/03/2003 |
| 200301032 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/03/2003 |
| 200301032 | 457.01-00 | Year of Inclusion in Gross Income | 01/03/2003 |
| 200301032 | 403.04-00 | Annuities Purchased by Section 501(c)(3) Organizations or Public Schools | 01/03/2003 |
| 200301032 | 457.10-00 | Ineligible Plans | 01/03/2003 |
| 200301031 | 1362.01-03 | Late Elections | 01/03/2003 |
| 200301030 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/03/2003 |
| 200301030 | 4976.01-00 | Disqualified Benefits | 01/03/2003 |
| 200301029 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/03/2003 |
| 200301028 | 2632.01-00 | Time and Manner of Allocation | 01/03/2003 |
| 200301028 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2003 |
