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. Enter a term in the Find box. Click the Search button. Afiche 6201 - 6225 of 74326jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202125017 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 06/25/2021 202125016 6201.01-06 Assessment of Criminal Restitution 06/25/2021 202125015 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 06/25/2021 202125015 6532.02-04 Extension of Time 06/25/2021 202125014 6201.01-06 Assessment of Criminal Restitution 06/25/2021 202125013 6201.01-06 Assessment of Criminal Restitution 06/25/2021 202125012 6201.01-06 Assessment of Criminal Restitution 06/25/2021 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 Pagination First page « Premye Previous page Anvan … Page 245 Page 246 Page 247 Page 248 Aktyèl paj 249 Page 250 Page 251 Page 252 Page 253 … Next page Apre Last page Anvan »