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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 73676 - 73700 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199933039 | 6091.01-01 | General Rules for Persons Other Than Corporation | 08/20/1999 |
| 199933039 | 6091.01-04 | Hand-carried Returns of Persons Other Than Corporations | 08/20/1999 |
| 199933039 | 6091.10-01 | Persons Other Than Corporations | 08/20/1999 |
| 199933038 | 408.03-00 | Rollover Contributions | 08/20/1999 |
| 199933038 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 08/20/1999 |
| 199933037 | 3401.01-00 | Wages Subject to Withholding | 08/20/1999 |
| 199933037 | 3402.04-00 | Included and Excluded Wages (50% Rule) | 08/20/1999 |
| 199933036 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/20/1999 |
| 199933036 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/20/1999 |
| 199933035 | 1362.04-00 | Inadvertent Terminations | 08/20/1999 |
| 199933034 | 2041.08-00 | Partial Release of Powers | 08/20/1999 |
| 199933034 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/20/1999 |
| 199933034 | 2601.03-01 | Irrevocable Trusts | 08/20/1999 |
| 199933033 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 08/20/1999 |
| 199933032 | 1362.01-03 | Late Elections | 08/20/1999 |
| 199933031 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/20/1999 |
| 199933031 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/20/1999 |
| 199933030 | 9100.09-00 | Section 442; Accounting Periods | 08/20/1999 |
| 199933029 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 08/20/1999 |
| 199933029 | 170.09-00 | Donees of Charitable Contributions in General | 08/20/1999 |
| 199933029 | 170.14-00 | Qualified Conservation Contribution | 08/20/1999 |
| 199933028 | 9100.09-00 | Section 442; Accounting Periods | 08/20/1999 |
| 199933027 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/20/1999 |
| 199933027 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/20/1999 |
| 199933027 | 1015.02-00 | Acquired by Gift After December 31, 1920 | 08/20/1999 |
