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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 63226 - 63250 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200214003 | 446.04-17 | Change in Method of Accounting for Depreciation | 04/05/2002 |
| 200214002 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/05/2002 |
| 200214001 | 3121.01-01 | Back Pay | 04/05/2002 |
| 200214001 | 3401.04-01 | Employer v. Not an Employer | 04/05/2002 |
| 200214001 | 6662.01-00 | Negligence | 04/05/2002 |
| 200213034 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/29/2002 |
| 200213033 | 415.02-01 | Annual Addition | 03/29/2002 |
| 200213033 | 4975.04-02 | ESOP Loans | 03/29/2002 |
| 200213032 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/29/2002 |
| 200213032 | 402.08-00 | Rollover Contributions | 03/29/2002 |
| 200213031 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/29/2002 |
| 200213030 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/29/2002 |
| 200213029 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 03/29/2002 |
| 200213028 | 4941.04-00 | Definition of Self-Dealing | 03/29/2002 |
| 200213028 | 4946.01-00 | Disqualified Person | 03/29/2002 |
| 200213028 | 4946.02-00 | Foundation Manager | 03/29/2002 |
| 200213027 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/29/2002 |
| 200213027 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/29/2002 |
| 200213027 | 514.00-00 | Unrelated Debt-Financed Income | 03/29/2002 |
| 200213026 | 451.23-00 | Special Rules for Crop Insurance Proceeds | 03/29/2002 |
| 200213026 | 1301.00-00 | Averaging of Farm Income | 03/29/2002 |
| 200213025 | 338.01-02 | Time in which Election must be made | 03/29/2002 |
| 200213025 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/29/2002 |
| 200213024 | 9100.22-00 | Other | 03/29/2002 |
| 200213024 | 1503.04-04 | Dual Resident Corporation | 03/29/2002 |
