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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 62726 - 62750 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200219014 | 1012.06-00 | Liabilities Assumed as Purchase Price | 05/10/2002 |
| 200219014 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 05/10/2002 |
| 200219014 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 05/10/2002 |
| 200219013 | 1362.03-00 | S Termination Year | 05/10/2002 |
| 200219012 | 664.00-00 | Charitable Remainder Trusts | 05/10/2002 |
| 200219011 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 05/10/2002 |
| 200219010 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 05/10/2002 |
| 200219009 | 42.04-07 | Waiver for Certain Federally-Assisted Existing Buildings | 05/10/2002 |
| 200219008 | 708.00-00 | Continuation of Partnership | 05/10/2002 |
| 200219007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2002 |
| 200219006 | 1031.03-00 | Like Kind Real Estate | 05/10/2002 |
| 200219006 | 1033.02-00 | Definition of Involuntary Conversion Events | 05/10/2002 |
| 200219005 | 132.04-01 | In General | 05/10/2002 |
| 200219004 | 613.00-00 | Percentage Depletion | 05/10/2002 |
| 200219003 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 05/10/2002 |
| 200219003 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 05/10/2002 |
| 200219003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2002 |
| 200219002 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 05/10/2002 |
| 200219002 | 419.14-00 | Ten or More Employer Plan Exception | 05/10/2002 |
| 200219002 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 05/10/2002 |
| 200219002 | 4976.01-00 | Disqualified Benefits | 05/10/2002 |
| 200219001 | 41.51-01 | In-house Research Expenses | 05/10/2002 |
| 200218042 | 501.03-02 | Foundations | 05/03/2002 |
| 200218042 | 501.03-30 | Organizational and Operational Tests | 05/03/2002 |
| 200218042 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/03/2002 |
