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. Showing 38251 - 38275 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200911015 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 03/13/2009 200911014 3301.00-00 Rate of Tax 03/13/2009 200911014 3101.00-00 Rate and Measure of Employee Tax 03/13/2009 200911014 3402.00-00 Income Tax Collected at Source 03/13/2009 200911013 512.08-00 Deductions 03/13/2009 200911012 3402.13-00 Extension of Withholding to Certain Gambling Winnings 03/13/2009 200911011 8021.00-00 Powers 03/13/2009 200911010 381.02-00 Earnings and Profits 03/13/2009 200911009 469.08-00 Material Participation Defined 03/13/2009 200911009 2032A.02-04 Material Participation Test 03/13/2009 200911009 2032A.03-00 Decedents Who are Retired or Disabled 03/13/2009 200911009 2032A.04-00 Special Rule for Surviving Spouses 03/13/2009 200911008 472.09-00 Inventory Price Index Method 03/13/2009 200911007 163.06-01 Acquisition Indebtedness 03/13/2009 200911006 1031.02-00 Like Kind Property 03/13/2009 200911005 943.01-00 Qualifying Foreign Trade Property 03/13/2009 200911004 368.01-00 Statutory Merger or Consolidation (Type "A") 03/13/2009 200911003 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/13/2009 200911003 103.02-00 State and Local 03/13/2009 200911003 103.02-02 On Behalf Of 03/13/2009 200911002 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/13/2009 200911002 162.04-04 Legal Expenses 03/13/2009 200911002 162.05-03 Compromise Settlement of Claims 03/13/2009 200911001 7871.03-00 Tax Exempt Bonds 03/13/2009 200910069 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/06/2009 Pagination First page « First Previous page Previous … Page 1527 Page 1528 Page 1529 Page 1530 Current page 1531 Page 1532 Page 1533 Page 1534 Page 1535 … Next page Next Last page Last »
