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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 68026 - 68050 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200050015 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 12/15/2000 |
| 200050014 | 7519.03-00 | Refund of Required Payments | 12/15/2000 |
| 200050013 | 166.06-00 | Other | 12/15/2000 |
| 200050012 | 1362.00-00 | Election by Small Business Corporation | 12/15/2000 |
| 200050011 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050010 | 561.05-00 | Regulated Investment Companies | 12/15/2000 |
| 200050010 | 562.03-02 | Class of Stock | 12/15/2000 |
| 200050010 | 702.00-00 | Income and Credits of Partner | 12/15/2000 |
| 200050010 | 704.01-02 | Economic Effect | 12/15/2000 |
| 200050010 | 851.00-00 | Definition of Regulated Investment Company | 12/15/2000 |
| 200050009 | 453A.05-02 | After Revocation | 12/15/2000 |
| 200050008 | 457.01-00 | Year of Inclusion in Gross Income | 12/15/2000 |
| 200050008 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 12/15/2000 |
| 200050007 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050006 | 1362.01-03 | Late Elections | 12/15/2000 |
| 200050005 | 1341.00-00 | Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right | 12/15/2000 |
| 200050004 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/15/2000 |
| 200050003 | 45A.00-00 | Indian Employment Credit | 12/15/2000 |
| 200050002 | 66.03-00 | Relief in Other Cases Where Spouse Has No Knowledge | 12/15/2000 |
| 200050001 | 597.01-00 | By Federal Savings and Loan Insurance Corp. | 12/15/2000 |
| 200050001 | 165.13-00 | Abandonment Losses | 12/15/2000 |
| 200049043 | 412.06-00 | Minimum Funding Waiver | 12/08/2000 |
| 200049042 | 412.06-00 | Minimum Funding Waiver | 12/08/2000 |
| 200049041 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 12/08/2000 |
| 200049040 | 4971.02-00 | Additional Tax | 12/08/2000 |
