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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 63526 - 63550 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 200209062 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 03/01/2002 |
| 200209061 | 4942.00-00 | Taxes on Failure to Distribute Income | 03/01/2002 |
| 200209060 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/01/2002 |
| 200209059 | 401.06-00 | Required Distributions | 03/01/2002 |
| 200209058 | 401.06-00 | Required Distributions | 03/01/2002 |
| 200209057 | 401.06-00 | Required Distributions | 03/01/2002 |
| 200209056 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/01/2002 |
| 200209055 | 170.07-01 | Churches | 03/01/2002 |
| 200209055 | 4942.03-05 | Qualifying Distribution | 03/01/2002 |
