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 64851 - 64875 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200108010 152.04-00 Non Relatives 02/23/2001 200108010 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/23/2001 200108010 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax 02/23/2001 200108010 3121.01-00 Wages 02/23/2001 200108010 3306.02-00 Wages 02/23/2001 200108010 3401.01-00 Wages Subject to Withholding 02/23/2001 200108010 3401.04-01 Employer v. Not an Employer 02/23/2001 200108010 3402.00-00 Income Tax Collected at Source 02/23/2001 200108009 1502.20-00 Loss Disallowance Rule 02/23/2001 200108008 280G.01-00 Definitions 02/23/2001 200108008 4999.00-00 Golden Parachute Payments 02/23/2001 200108007 104.02-00 Workmen's Compensation 02/23/2001 200108006 1362.01-03 Late Elections 02/23/2001 200108005 368.00-00 Definitions Relating to Corporate Reorganizations 02/23/2001 200108004 6031.00-00 Return of Partnership Income 02/23/2001 200108003 61.43-00 Form v. Substance 02/23/2001 200108003 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/23/2001 200108003 482.15-00 Sham Transaction 02/23/2001 200108003 704.01-01 Economic Effect Substantiality 02/23/2001 200108003 704.01-03 Substantiality 02/23/2001 200108003 704.02-00 Partner's Interest in Partnership 02/23/2001 200108003 6662.00-00 Accuracy-related penalty 02/23/2001 200108003 6662.01-00 Negligence 02/23/2001 200108003 6662.03-00 Substantial Valuation Overstatement Under Chapter 1 02/23/2001 200108002 807.02-00 Items Taken Into Account 02/23/2001 Pagination First page « First Previous page Previous … Page 2591 Page 2592 Page 2593 Page 2594 Current page 2595 Page 2596 Page 2597 Page 2598 Page 2599 … Next page Next Last page Last »