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 63776 - 63800 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200206053 | 3121.02-06 | Voluntary Coverage of State, etc., Employees | 02/08/2002 |
| 200206053 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 02/08/2002 |
| 200206053 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 02/08/2002 |
| 200206053 | 3121.01-17 | Standby Employee Wages | 02/08/2002 |
| 200206053 | 3401.05-00 | Number of Withholding Exemptions Claimed | 02/08/2002 |
| 200206053 | 3402.10-00 | Employee Incurring No Income Tax Liability | 02/08/2002 |
| 200206053 | 3406.00-00 | Backup Withholding | 02/08/2002 |
| 200206053 | 132.00-00 | Certain Fringe Benefits | 02/08/2002 |
| 200206053 | 104.03-00 | Damages | 02/08/2002 |
| 200206053 | 62.02-02 | Reimbursements | 02/08/2002 |
| 200206053 | 62.02-03 | Non-Reimbursements Arrangements | 02/08/2002 |
| 200206053 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/08/2002 |
| 200206053 | 61.09-25 | Schooling Paid by Employer | 02/08/2002 |
| 200206053 | 61.28-02 | Compensatory, Punitive, etc., Damages | 02/08/2002 |
| 200206053 | 61.53-01 | Valuation Rules | 02/08/2002 |
| 200206053 | 6041.00-00 | Information at Source | 02/08/2002 |
| 200206053 | 6045.07-00 | Payments to | 02/08/2002 |
| 200206052 | 1362.01-03 | Late Elections | 02/08/2002 |
| 200206051 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/08/2002 |
| 200206051 | 7701.00-00 | Definitions | 02/08/2002 |
| 200206050 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 02/08/2002 |
| 200206050 | 1502.20-00 | Loss Disallowance Rule | 02/08/2002 |
| 200206049 | 1092.05-02 | Mixed Straddle Account | 02/08/2002 |
| 200206048 | 1092.05-02 | Mixed Straddle Account | 02/08/2002 |
| 200206047 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 02/08/2002 |
