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 58251 - 58275 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200243003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 10/25/2002 200243003 892.02-00 Exempt vs. Nonexempt Income Under Section 892 10/25/2002 200243002 1221.00-00 Capital Asset v. Not a Capital Asset 10/25/2002 200243002 1221.06-00 Depreciable Property Used In Trade or Business 10/25/2002 200243002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/25/2002 200243001 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 10/25/2002 200242047 404.01-00 Pension Trust or Annuity Plans 10/18/2002 200242046 507.00-00 Termination of Private Foundation Status 10/18/2002 200242045 507.00-00 Termination of Private Foundation Status 10/18/2002 200242044 408.00-00 Individual Retirement Accounts 10/18/2002 200242044 408.06-00 Distributions 10/18/2002 200242043 412.06-00 Minimum Funding Waiver 10/18/2002 200242042 412.04-00 Funding Method 10/18/2002 200242041 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/18/2002 200242040 7429.00-00 Review of Jeopardy Assessment Procedures 10/18/2002 200242039 6103.05-00 Disclosure to Persons Having Material Interest 10/18/2002 200242038 274.03-00 Traveling 10/18/2002 200242037 6402.00-00 Authority to Make Credits or Refunds 10/18/2002 200242037 651.00-00 Deductions for Trusts Distributing Current Income Only 10/18/2002 200242037 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 10/18/2002 200242037 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/18/2002 200242037 1311.00-00 Correction of Error 10/18/2002 200242036 6011.00-00 General Requirement of Return, Statement, or List 10/18/2002 200242036 6201.00-00 Assessment Authority 10/18/2002 200242036 6702.00-00 Frivolous Income Tax Return 10/18/2002 Pagination First page « First Previous page Previous … Page 2327 Page 2328 Page 2329 Page 2330 Current page 2331 Page 2332 Page 2333 Page 2334 Page 2335 … Next page Next Last page Last »
