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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 71551 - 71575 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200010058 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/10/2000 |
| 200010057 | 507.00-00 | Termination of Private Foundation Status | 03/10/2000 |
| 200010057 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 03/10/2000 |
| 200010057 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 03/10/2000 |
| 200010057 | 4942.00-00 | Taxes on Failure to Distribute Income | 03/10/2000 |
| 200010057 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 03/10/2000 |
| 200010056 | 4942.00-00 | Taxes on Failure to Distribute Income | 03/10/2000 |
| 200010055 | 408.03-00 | Rollover Contributions | 03/10/2000 |
| 200010054 | 408.00-00 | Individual Retirement Accounts | 03/10/2000 |
| 200010053 | 412.06-00 | Minimum Funding Waiver | 03/10/2000 |
| 200010053 | 4971.02-00 | Additional Tax | 03/10/2000 |
| 200010052 | 4942.03-05 | Qualifying Distribution | 03/10/2000 |
| 200010052 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 03/10/2000 |
| 200010051 | 1361.04-00 | Straight Debt Safe Harbor | 03/10/2000 |
| 200010050 | 985.01-00 | Functional Currency of a QBU | 03/10/2000 |
| 200010049 | 1362.01-03 | Late Elections | 03/10/2000 |
| 200010048 | 1256.00-00 | Section 1256 Contracts Marked to Market | 03/10/2000 |
| 200010047 | 468A.04-02 | Revised Schedules | 03/10/2000 |
| 200010046 | 6402.04-00 | Requirement That a Claim Be Filed | 03/10/2000 |
| 200010046 | 6501.04-00 | Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | 03/10/2000 |
| 200010046 | 6611.09-00 | No Interest Until Return in Processible Form | 03/10/2000 |
| 200010045 | 9100.10-01 | Accounting Methods | 03/10/2000 |
| 200010044 | 1362.01-03 | Late Elections | 03/10/2000 |
| 200010043 | 1362.01-03 | Late Elections | 03/10/2000 |
| 200010042 | 9100.18-00 | Section 927; FSC Election | 03/10/2000 |
