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 63151 - 63175 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200215005 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 04/12/2002 |
| 200215005 | 702.01-09 | Credits | 04/12/2002 |
| 200215004 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 04/12/2002 |
| 200215004 | 6416.00-00 | Certain Taxes on Sales and Services | 04/12/2002 |
| 200215003 | 925.00-00 | Transfer Pricing Rules | 04/12/2002 |
| 200215003 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 04/12/2002 |
| 200215002 | 1502.32-00 | Investment Adjustment | 04/12/2002 |
| 200215001 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/12/2002 |
| 200215001 | 2613.00-00 | Skip Person and Non-Skip Person | 04/12/2002 |
| 200215001 | 2652.00-00 | Other Definitions | 04/12/2002 |
| 200214036 | 501.02-00 | Title-Holding Company | 04/05/2002 |
| 200214036 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 04/05/2002 |
| 200214036 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/05/2002 |
| 200214036 | 511.02-00 | Section 501(c)(2) Corporations | 04/05/2002 |
| 200214036 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/05/2002 |
| 200214036 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/05/2002 |
| 200214036 | 514.00-00 | Unrelated Debt-Financed Income | 04/05/2002 |
| 200214035 | 501.02-00 | Title-Holding Company | 04/05/2002 |
| 200214035 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 04/05/2002 |
| 200214035 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/05/2002 |
| 200214035 | 511.02-00 | Section 501(c)(2) Corporations | 04/05/2002 |
| 200214035 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/05/2002 |
| 200214035 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/05/2002 |
| 200214035 | 514.00-00 | Unrelated Debt-Financed Income | 04/05/2002 |
| 200214034 | 72.22-01 | 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts | 04/05/2002 |
