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 60726 - 60750 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200210014 3121.01-15 Tax-Exempt Trusts and Certain Annuity Plans 03/08/2002 200210013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/08/2002 200210012 1502.77-00 Common Parent Agent for Subsidiaries 03/08/2002 200210012 6402.03-00 Access to Refund 03/08/2002 200210011 162.21-01 Fines and Penalties 03/08/2002 200210010 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/08/2002 200210009 2036.23-00 Amount Included 03/08/2002 200210009 2039.02-00 Amount to Be Included 03/08/2002 200210008 41.01-00 Alternative Incremental Credit 03/08/2002 200210007 7121.00-00 Closing Agreements 03/08/2002 200210006 148.00-00 Arbitrage 03/08/2002 200210006 148.05-00 Temporary Period Exception 03/08/2002 200210005 877.01-00 Principal Purpose--the Avoidance of Tax 03/08/2002 200210004 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002 200210003 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002 200210002 643.02-00 Income Defined 03/08/2002 200210002 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 03/08/2002 200210002 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus 03/08/2002 200210002 663.05-00 Separate Share Rule 03/08/2002 200210001 9999.98-00 Not Able to Identify Under Present List 03/08/2002 200209062 401.06-02 Employee Dies Before Entire Interest Distributed 03/01/2002 200209061 4942.00-00 Taxes on Failure to Distribute Income 03/01/2002 200209060 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002 200209059 401.06-00 Required Distributions 03/01/2002 200209058 401.06-00 Required Distributions 03/01/2002 Pagination First page « First Previous page Previous … Page 2426 Page 2427 Page 2428 Page 2429 Current page 2430 Page 2431 Page 2432 Page 2433 Page 2434 … Next page Next Last page Last »
