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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 63351 - 63375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200212004 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 03/22/2002 |
| 200212003 | 1092.05-02 | Mixed Straddle Account | 03/22/2002 |
| 200212002 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/22/2002 |
| 200212001 | 861.09-06 | Asset Method of Apportionment | 03/22/2002 |
| 200211054 | 402.08-05 | By a Surviving Spouse | 03/15/2002 |
| 200211053 | 501.09-01 | Permissible Benefits | 03/15/2002 |
| 200211053 | 501.09-03 | Inurement | 03/15/2002 |
| 200211053 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 03/15/2002 |
| 200211052 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 03/15/2002 |
| 200211052 | 514.06-00 | Definitions--Debt-Financed Property | 03/15/2002 |
| 200211051 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2002 |
| 200211051 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 03/15/2002 |
| 200211051 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/15/2002 |
| 200211051 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/15/2002 |
| 200211051 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/15/2002 |
| 200211050 | 4972.04-00 | Tax on Nondeductible Contributions to Qualified Employer Plans | 03/15/2002 |
| 200211049 | 401.29-02 | Special Distribution Requirements | 03/15/2002 |
| 200211048 | 408.00-00 | Individual Retirement Accounts | 03/15/2002 |
| 200211048 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/15/2002 |
| 200211047 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 03/15/2002 |
| 200211047 | 408.00-00 | Individual Retirement Accounts | 03/15/2002 |
| 200211046 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 03/15/2002 |
| 200211045 | 9999.98-00 | Not Able to Identify Under Present List | 03/15/2002 |
| 200211044 | 7512.00-00 | Separate Accounting for Certain Collected Taxes, etc. | 03/15/2002 |
| 200211043 | 451.08-00 | Tax Refunds | 03/15/2002 |
