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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51 - 75 of 66,975 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200737012 3 09/14/2007
200704042 408.03 Rollover Contributions 01/26/2007
200652044 412.06.00 Minimum Funding Waiver 12/29/2006
200649008 1362.0 12/08/2006
200543048 2642.-01-00 10/28/2005
200528007 9100.00-00 07/15/2005
200504024 2642.-01-00 01/28/2005
200501007 1362.01-3 01/07/2005
200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004
200419029 9100.01 Section 42; Low-Income Housing Credit 05/07/2004
200345009 2601.00-0 Tax On Generation Skipping Transfers 11/07/2003
200312012 3121.02 Employment 03/21/2003
200305004 6213.08-00 Waiver of Restrictions 01/31/2003
200305003 6110.00-00 Pulled as duplicate 01/31/2003
200304030 6110.00-00 Pulled 01/23/2003
200304029 6110.00-00 Pulled 01/23/2003
200303009 9999.00-00 Pulled for Inspection 01/15/2003
200302018 This is a blank file used as an indicator that this item was pulled for inspection. 01/10/2003
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200221037 877.00 Expatriation to Avoid Tax 05/24/2002
200213006 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 03/29/2002
200204003 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 01/25/2002
200204001 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/25/2002
200136006 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract 09/07/2001
200132002 62.02-03 Non-Reimbursements Arrangements 08/17/2005

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