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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 8301 - 8325 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202125011 | 6201.01-06 | Assessment of Criminal Restitution | 06/25/2021 |
| 202125010 | 6201.01-06 | Assessment of Criminal Restitution | 06/25/2021 |
| 202125009 | 6700.00-00 | Promoting Abusive Tax Shelters | 06/25/2021 |
| 202125008 | 6700.04-00 | Calculation of Penalty | 06/25/2021 |
| 202125007 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 06/25/2021 |
| 202125007 | 401.06-00 | Required Distributions | 06/25/2021 |
| 202125007 | 408.00-00 | Individual Retirement Accounts | 06/25/2021 |
| 202125007 | 408.03-00 | Rollover Contributions | 06/25/2021 |
| 202125007 | 408.06-00 | Distributions | 06/25/2021 |
| 202125007 | 408.08-00 | Tax Treatment of Accounts and Annuities | 06/25/2021 |
| 202125006 | 1033.00-00 | Involuntary Conversion | 06/25/2021 |
| 202125006 | 1033.01-00 | General Rule | 06/25/2021 |
| 202125006 | 1033.02-00 | Definition of Involuntary Conversion Events | 06/25/2021 |
| 202125006 | 1033.03-00 | Property Similar or Related in Service or Use | 06/25/2021 |
| 202125005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/25/2021 |
| 202125004 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 06/25/2021 |
| 202125003 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 06/25/2021 |
| 202125003 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/25/2021 |
| 202125002 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 06/25/2021 |
| 202125002 | 501.09-01 | Permissible Benefits | 06/25/2021 |
| 202125001 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/25/2021 |
| 202125000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/25/2021 |
| 202124016 | 4945.04-04 | Grants to Individuals | 06/18/2021 |
| 202124015 | 4945.04-04 | Grants to Individuals | 06/18/2021 |
| 202124014 | 4945.04-04 | Grants to Individuals | 06/18/2021 |
