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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351 - 400 of 66,806 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Ascending Help on Subject Released Not sorted Help on Released
199925016 6229.03-01 6 Years for 3 Years 06/25/1999
200537029 6229.03-01 6 Years for 3 Years 09/16/2005
200628021 6229.03-01 6 Years for 3 Years 07/14/2006
201007056 6229.03-01 6 Years for 3 Years 02/19/2010
200204003 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 01/25/2002
200213006 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 03/29/2002
201117014 6041.00-00; 61.00-00 04/29/2011
201104036 6050.00-00 01/28/2011
201133007 61.00-00 Gross Income v. Not Gross Income 08/19/2011
200304029 6110.00-00 Pulled 01/23/2003
200304030 6110.00-00 Pulled 01/23/2003
200305003 6110.00-00 Pulled as duplicate 01/31/2003
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199940002 62.02.00 PENALITES: Bankruptcy Act proceedings 10/08/1999
200132002 62.02-03 Non-Reimbursements Arrangements 08/17/2005
200305004 6213.08-00 Waiver of Restrictions 01/31/2003
200204001 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/25/2002
200250003 663.04-00 65-Day Rule 12/13/2002
200602009 663.04-00 65-Day Rule 01/13/2006
200617015 663.04-00 65-Day Rule 04/28/2006
200834006 663.04-00 65-Day Rule 08/22/2008
200852030 663.04-00 65-Day Rule 12/26/2008
200904020 663.04-00 65-Day Rule 01/23/2009
201115004 663.04-00 65-Day Rule 04/15/2011
201129026 663.04-00 65-Day Rule 07/22/2011
201245008 663.04-00 65-Day Rule 11/09/2012
201709010 663.04-00 65-Day Rule 03/03/2017
201801011 663.04-00 65-Day Rule 01/05/2018
202012001 663.04-00 65-Day Rule 03/20/2020
199916023 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999
200931048 7651.00-00 Administration and Collection of Taxes in Possessions 07/31/2009
201129028 7704.03-00 Qualifying Income 07/22/2011
200136006 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract 09/07/2001
200221037 877.00 Expatriation to Avoid Tax 05/24/2002
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200528007 9100.00-00 07/15/2005
200919005 2652.00-00 9100.00-00 05/08/2009
200932016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
201848022 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
200419029 9100.01 Section 42; Low-Income Housing Credit 05/07/2004
200840005 9100.15-0-0 10/03/2008
200816026 9100.22.00 04/18/2008
200430003 337.15-00 9100-29.00 07/23/2004
201222019 9114. 06/01/2012
199919021 925.00-00, Transfer Pricing Rules 05/14/1999
200303009 9999.00-00 Pulled for Inspection 01/15/2003
199925006 165.13-00 Abandonment Losses 06/25/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199945054 165.13-00 Abandonment Losses 11/12/1999
200001002 165.13-00 Abandonment Losses 01/07/2000

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