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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 66551 - 66575 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200116005 | 61.28-00 | Damages, Court Awards, Settlements | 04/20/2001 |
| 200116005 | 61.39-00 | Who is the Taxpayer | 04/20/2001 |
| 200116004 | 148.00-00 | Arbitrage | 04/20/2001 |
| 200116004 | 148.02-01 | Investment Property | 04/20/2001 |
| 200116003 | 338.01-02 | Time in which Election must be made | 04/20/2001 |
| 200116003 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/20/2001 |
| 200116002 | 305.04-00 | Disproportionate Distributions | 04/20/2001 |
| 200116002 | 305.06-00 | Certain Transactions Treated as Distributions | 04/20/2001 |
| 200116001 | 9999.98-00 | Not Able to Identify Under Present List | 04/20/2001 |
| 200115044 | 507.03-00 | Termination Under Section 507(b)(1)(A) | 04/13/2001 |
| 200115044 | 509.02-02 | Supporting Organizations | 04/13/2001 |
| 200115043 | 414.07-00 | Governmental Plan | 04/13/2001 |
| 200115042 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 04/13/2001 |
| 200115042 | 415.01-00 | Limitation for Defined Benefit Plans | 04/13/2001 |
| 200115041 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/13/2001 |
| 200115040 | 72.07-00 | Amounts Not Receivable as Annuities | 04/13/2001 |
| 200115040 | 72.07-05 | Investment In Contract | 04/13/2001 |
| 200115039 | 72.20-04 | Substantially Equal Payments | 04/13/2001 |
| 200115038 | 507.00-00 | Termination of Private Foundation Status | 04/13/2001 |
| 200115038 | 501.03-02 | Foundations | 04/13/2001 |
| 200115038 | 509.03-00 | Continuation of Private Foundation Status | 04/13/2001 |
| 200115038 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 04/13/2001 |
| 200115038 | 4941.04-00 | Definition of Self-Dealing | 04/13/2001 |
| 200115038 | 4942.03-05 | Qualifying Distribution | 04/13/2001 |
| 200115038 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/13/2001 |
