IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
200527006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/08/2005
200541024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541025 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200222002 51.00-00 (Was Formerly Section 44B) Targeted Jobs Credit 05/31/2002
200050046 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 12/15/2000
200052039 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 12/29/2000
200214034 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 04/05/2002
200225040 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 06/21/2002
200243034 172.01-05 10-Year Carryover 10/25/2002
200711015 172.01-05 10-Year Carryover 03/16/2007
200741003 172.01-05 10-Year Carryover 10/12/2007
200804016 172.01-05 10-Year Carryover 01/25/2008
200836025 172.01-05 10-Year Carryover 09/05/2008
200924034 172.01-05 10-Year Carryover 06/12/2009
200515006 147.02-00 120 Percent Economic Life Limitation 04/15/2005
200649008 1362.0 12/08/2006
200501007 1362.01-3 01/07/2005
199918022 162.05-23, Release From Contract 05/07/1999
201149015 165.00-00 Deductions For Losses 12/09/2011
200926022 168.43-00 06/26/2009
200946037 199263A.03-00 11/13/2009
201232006 142.04-01 20/50 Test 08/10/2012
201033023 2032.00-00; 9100.00-00 08/20/2010
201109014 2032.00-00; 9100.00-00 03/04/2011
200018020 2511.00 Transfers in General (Gift v. Not a Gift) 05/05/2000
200345009 2601.00-0 Tax On Generation Skipping Transfers 11/07/2003
200504024 2642.-01-00 01/28/2005
200543048 2642.-01-00 10/28/2005
200737012 3 09/14/2007
199922032 6229.01-00 3 Years 06/04/1999
199928010 6229.01-00 3 Years 07/16/1999
200945064 6229.01-00 3 Years 11/06/2009
200312012 3121.02 Employment 03/21/2003
200814010 3401.01-00 Wages Subject to Withholding 04/04/2008
200005019 3406.00 Backup Withholding 02/04/2000
201418019 368. 05/02/2014
199919016 368.05-00, Recapitalization (Type "E") 05/14/1999
200206012 263A.06-02 3-Year Average Method 02/08/2002
200720012 382.09-01 3-year Period 05/18/2007
200748015 382.09-01 3-year Period 11/30/2007
200145007 142.04-02 40/60 Test 11/09/2001
200145012 142.04-02 40/60 Test 11/09/2001
200223011 142.04-02 40/60 Test 06/07/2002
201232006 142.04-02 40/60 Test 08/10/2012
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
200046040 415.02-04 403(b) Contracts 11/17/2000
200704042 408.03 Rollover Contributions 01/26/2007
200652044 412.06.00 Minimum Funding Waiver 12/29/2006
199928001 446.04-1 Specialized Basis 07/16/1999

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