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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 63576 - 63600 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200208028 | 408.00-00 | Individual Retirement Accounts | 02/22/2002 |
| 200208028 | 2518.00-00 | Disclaimers | 02/22/2002 |
| 200208027 | 509.02-02 | Supporting Organizations | 02/22/2002 |
| 200208027 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/22/2002 |
| 200208026 | 9999.98-00 | Not Able to Identify Under Present List | 02/22/2002 |
| 200208025 | 9999.98-00 | Not Able to Identify Under Present List | 02/22/2002 |
| 200208024 | 6621.04-00 | Increase in Underpayment Rate for Large Corporate Underpayments | 02/22/2002 |
| 200208023 | 9100.22-00 | Other | 02/22/2002 |
| 200208023 | 1503.04-04 | Dual Resident Corporation | 02/22/2002 |
| 200208022 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/22/2002 |
| 200208022 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/22/2002 |
| 200208021 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208020 | 1362.01-03 | Late Elections | 02/22/2002 |
| 200208019 | 170.14-00 | Qualified Conservation Contribution | 02/22/2002 |
| 200208018 | 9100.22-00 | Other | 02/22/2002 |
| 200208018 | 2652.01-02 | Special Election for QTIP | 02/22/2002 |
| 200208017 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 02/22/2002 |
| 200208017 | 368.02-00 | Stock for Stock (Type "B") | 02/22/2002 |
| 200208017 | 368.05-00 | Recapitalization (Type "E") | 02/22/2002 |
| 200208017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/22/2002 |
| 200208017 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 02/22/2002 |
| 200208017 | 408.00-00 | Individual Retirement Accounts | 02/22/2002 |
| 200208016 | 108.03-02 | S Corporations | 02/22/2002 |
| 200208016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2002 |
| 200208015 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/22/2002 |
