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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 63751 - 63775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200207007 | 671.04-00 | Method of Reporting | 02/15/2002 |
| 200207006 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 02/15/2002 |
| 200207006 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 02/15/2002 |
| 200207006 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 02/15/2002 |
| 200207005 | 424.01-00 | Modification, Extension or Renewal of Options | 02/15/2002 |
| 200207004 | 41.01-00 | Alternative Incremental Credit | 02/15/2002 |
| 200207003 | 861.09-06 | Asset Method of Apportionment | 02/15/2002 |
| 200207002 | 382.01-00 | General Rule | 02/15/2002 |
| 200207001 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/15/2002 |
| 200206058 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 02/08/2002 |
| 200206058 | 512.02-00 | Partnerships | 02/08/2002 |
| 200206058 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/08/2002 |
| 200206057 | 507.00-00 | Termination of Private Foundation Status | 02/08/2002 |
| 200206057 | 501.03-02 | Foundations | 02/08/2002 |
| 200206057 | 509.03-00 | Continuation of Private Foundation Status | 02/08/2002 |
| 200206057 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/08/2002 |
| 200206057 | 4941.04-00 | Definition of Self-Dealing | 02/08/2002 |
| 200206057 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/08/2002 |
| 200206057 | 4945.04-06 | Expenditure Responsibility | 02/08/2002 |
| 200206056 | 4976.01-00 | Disqualified Benefits | 02/08/2002 |
| 200206055 | 7521.00-00 | Procedure For Taxpayer Interviews | 02/08/2002 |
| 200206055 | 7602.00-00 | Examination of Books and Witnesses | 02/08/2002 |
| 200206055 | 7602.04-01 | By Government | 02/08/2002 |
| 200206054 | 7605.00-00 | Time and Place of Examination | 02/08/2002 |
| 200206053 | 3121.04-01 | Common Law Tests | 02/08/2002 |
