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 63651 - 63675 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200143001 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 10/26/2001 |
| Number 200143001 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 10/26/2001 |
| Number 200143001 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 10/26/2001 |
| Number 200142025 | UILC 17.44.00-00 | Subject COMPROMISE AND SETTLEMENT: Waiver provisions | Release Date 10/19/2001 |
| Number 200142024 | UILC 6020.00-00 | Subject Returns Prepared for or Executed by Secretary | Release Date 10/19/2001 |
| Number 200142024 | UILC 6212.00-00 | Subject Notice of Deficiency | Release Date 10/19/2001 |
| Number 200142023 | UILC 6103.08-00 | Subject Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes | Release Date 10/19/2001 |
| Number 200142023 | UILC 6103.09-00 | Subject Disclosure to Federal Officers and Employees for Tax Administration Purposes | Release Date 10/19/2001 |
| Number 200142022 | UILC 6213.07-01 | Subject Mathematical or Clerical Errors | Release Date 10/19/2001 |
| Number 200142022 | UILC 408A.00-00 | Subject Roth IRA | Release Date 10/19/2001 |
| Number 200142022 | UILC 72.20-00 | Subject Tax on Early Distributions from Qualified Retirement Plans | Release Date 10/19/2001 |
| Number 200142022 | UILC 4973.00-00 | Subject Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities | Release Date 10/19/2001 |
| Number 200142021 | UILC 6721.00-00 | Subject Failure to File Certain Information Returns (See Also 6652.00-00) | Release Date 10/19/2001 |
| Number 200142021 | UILC 6722.00-00 | Subject Failure to Furnish Certain Payee Statements | Release Date 10/19/2001 |
| Number 200142021 | UILC 6501.04-00 | Subject Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) | Release Date 10/19/2001 |
| Number 200142020 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 10/19/2001 |
| Number 200142019 | UILC 170.01-00 | Subject Time of Making Contribution | Release Date 10/19/2001 |
| Number 200142018 | UILC 45.01-00 | Subject In General | Release Date 10/19/2001 |
| Number 200142017 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/19/2001 |
| Number 200142016 | UILC 855.00-00 | Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year | Release Date 10/19/2001 |
| Number 200142016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/19/2001 |
| Number 200142015 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 10/19/2001 |
| Number 200142014 | UILC 831.02-00 | Subject Alternative Tax Small Companies | Release Date 10/19/2001 |
| Number 200142013 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 10/19/2001 |
| Number 200142013 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 10/19/2001 |
