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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 63426 - 63450 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200210018 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/08/2002 |
| 200210018 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 03/08/2002 |
| 200210017 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/08/2002 |
| 200210016 | 3231.01-00 | Employers v. Not Employers | 03/08/2002 |
| 200210015 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 03/08/2002 |
| 200210014 | 3121.01-15 | Tax-Exempt Trusts and Certain Annuity Plans | 03/08/2002 |
| 200210013 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 03/08/2002 |
| 200210012 | 1502.77-00 | Common Parent Agent for Subsidiaries | 03/08/2002 |
| 200210012 | 6402.03-00 | Access to Refund | 03/08/2002 |
| 200210011 | 162.21-01 | Fines and Penalties | 03/08/2002 |
| 200210010 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 03/08/2002 |
| 200210009 | 2036.23-00 | Amount Included | 03/08/2002 |
| 200210009 | 2039.02-00 | Amount to Be Included | 03/08/2002 |
| 200210008 | 41.01-00 | Alternative Incremental Credit | 03/08/2002 |
| 200210007 | 7121.00-00 | Closing Agreements | 03/08/2002 |
| 200210006 | 148.00-00 | Arbitrage | 03/08/2002 |
| 200210006 | 148.05-00 | Temporary Period Exception | 03/08/2002 |
| 200210005 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/08/2002 |
| 200210004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2002 |
| 200210003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2002 |
| 200210002 | 643.02-00 | Income Defined | 03/08/2002 |
| 200210002 | 661.01-00 | Amounts Paid, Credited, or Required to Be Distributed | 03/08/2002 |
| 200210002 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus | 03/08/2002 |
| 200210002 | 663.05-00 | Separate Share Rule | 03/08/2002 |
| 200210001 | 9999.98-00 | Not Able to Identify Under Present List | 03/08/2002 |
