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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 65276 - 65300 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200129009 | 265.00-00 | Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | 07/20/2001 |
| 200129008 | 3401.06-01 | In General | 07/20/2001 |
| 200129007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/20/2001 |
| 200129007 | 368.05-00 | Recapitalization (Type "E") | 07/20/2001 |
| 200129006 | 355.01-00 | Spin-Off | 07/20/2001 |
| 200129005 | 468A.04-02 | Revised Schedules | 07/20/2001 |
| 200129004 | 3121.04-00 | Employees | 07/20/2001 |
| 200129004 | 3306.05-00 | Employees | 07/20/2001 |
| 200129004 | 3401.04-00 | Employer-Employee Relationship | 07/20/2001 |
| 200129003 | 595.00-00 | Foreclosure on Property Securing Loans | 07/20/2001 |
| 200129002 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 07/20/2001 |
| 200129001 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 07/20/2001 |
| 200128061 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 07/13/2001 |
| 200128061 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 07/13/2001 |
| 200128061 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 07/13/2001 |
| 200128061 | 408.00-00 | Individual Retirement Accounts | 07/13/2001 |
| 200128061 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 07/13/2001 |
| 200128061 | 4979.00-00 | Tax on Certain Excess Contributions | 07/13/2001 |
| 200128060 | 414.09-00 | Certain Employee Contributions | 07/13/2001 |
| 200128059 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/13/2001 |
| 200128059 | 512.08-00 | Deductions | 07/13/2001 |
| 200128059 | 512.05-00 | Advertising (See Also 0501.26-02) | 07/13/2001 |
| 200128058 | 408.00-00 | Individual Retirement Accounts | 07/13/2001 |
| 200128057 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/13/2001 |
| 200128057 | 402.08-00 | Rollover Contributions | 07/13/2001 |
