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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 62576 - 62600 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200222032 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/31/2002 |
| 200222032 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/31/2002 |
| 200222032 | 408.05-00 | Individual Retirement Annuity | 05/31/2002 |
| 200222032 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/31/2002 |
| 200222031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/31/2002 |
| 200222030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/31/2002 |
| 200222030 | 512.01-01 | Rents and Royalties | 05/31/2002 |
| 200222030 | 513.04-00 | Sales and Service to Public | 05/31/2002 |
| 200222029 | 3121.00-00 | Definitions | 05/31/2002 |
| 200222028 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2002 |
| 200222027 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/31/2002 |
| 200222026 | 61.22-00 | Discharge of Indebtedness | 05/31/2002 |
| 200222025 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222024 | 2056.01-01 | Life Estate | 05/31/2002 |
| 200222023 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222022 | 446.04-17 | Change in Method of Accounting for Depreciation | 05/31/2002 |
| 200222021 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222020 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222019 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/31/2002 |
| 200222018 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 05/31/2002 |
| 200222017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 05/31/2002 |
| 200222016 | 1362.04-00 | Inadvertent Terminations | 05/31/2002 |
| 200222015 | 1362.01-03 | Late Elections | 05/31/2002 |
| 200222014 | 9100.09-00 | Section 442; Accounting Periods | 05/31/2002 |
| 200222014 | 444.03-00 | Procedural Requirements for Making Election | 05/31/2002 |
