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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 67151 - 67175 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200108008 | 280G.01-00 | Definitions | 02/23/2001 |
| 200108008 | 4999.00-00 | Golden Parachute Payments | 02/23/2001 |
| 200108007 | 104.02-00 | Workmen's Compensation | 02/23/2001 |
| 200108006 | 1362.01-03 | Late Elections | 02/23/2001 |
| 200108005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/23/2001 |
| 200108004 | 6031.00-00 | Return of Partnership Income | 02/23/2001 |
| 200108003 | 61.43-00 | Form v. Substance | 02/23/2001 |
| 200108003 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 02/23/2001 |
| 200108003 | 482.15-00 | Sham Transaction | 02/23/2001 |
| 200108003 | 704.01-01 | Economic Effect Substantiality | 02/23/2001 |
| 200108003 | 704.01-03 | Substantiality | 02/23/2001 |
| 200108003 | 704.02-00 | Partner's Interest in Partnership | 02/23/2001 |
| 200108003 | 6662.00-00 | Accuracy-related penalty | 02/23/2001 |
| 200108003 | 6662.01-00 | Negligence | 02/23/2001 |
| 200108003 | 6662.03-00 | Substantial Valuation Overstatement Under Chapter 1 | 02/23/2001 |
| 200108002 | 807.02-00 | Items Taken Into Account | 02/23/2001 |
| 200108002 | 807.03-00 | Method of Computing Reserves for Purposes of Computing Income | 02/23/2001 |
| 200108002 | 807.05-01 | Insurance, Life ISP - IRC Section 807 Basis Adjustment - Change in Basis v. Correction of Error | 02/23/2001 |
| 200108001 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 02/23/2001 |
| 200107042 | 414.08-00 | Church Plan | 02/16/2001 |
| 200107041 | 4942.03-07 | Set-Asides | 02/16/2001 |
| 200107040 | 402.08-01 | Rollover Lump Sums | 02/16/2001 |
| 200107039 | 507.00-00 | Termination of Private Foundation Status | 02/16/2001 |
| 200107039 | 501.03-02 | Foundations | 02/16/2001 |
| 200107039 | 509.03-00 | Continuation of Private Foundation Status | 02/16/2001 |
