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 25551 - 25575 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201244001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2012 201243021 4980F.00-00 Failure to Provide Notice of Significant Reduction in Future Accruals 10/26/2012 201243020 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/26/2012 201243019 408.03-00 Rollover Contributions 10/26/2012 201243018 408.03-00 Rollover Contributions 10/26/2012 201243017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/26/2012 201243016 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/26/2012 201243015 507.00-00 Termination of Private Foundation Status 10/26/2012 201243015 507.05-00 Liability of Transferee Organizations 10/26/2012 201243015 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/26/2012 201243015 4942.00-00 Taxes on Failure to Distribute Income 10/26/2012 201243015 4942.03-05 Qualifying Distribution 10/26/2012 201243015 4945.04-00 Definition of Taxable Expenditure 10/26/2012 201243015 4945.04-05 Grants to Organizations 10/26/2012 201243014 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/26/2012 201243014 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/26/2012 201243014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/26/2012 201243013 1502.13-00 Intercompany Transactions 10/26/2012 201243012 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 10/26/2012 201243012 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012 201243011 9100.01-00 Section 42; Low-Income Housing Credit 10/26/2012 201243011 42.00-00 Low-Income Housing Credit 10/26/2012 201243010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/26/2012 201243010 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012 201243009 1362.00-00 Election by Small Business Corporation 10/26/2012 Pagination First page « First Previous page Previous … Page 1019 Page 1020 Page 1021 Page 1022 Current page 1023 Page 1024 Page 1025 Page 1026 Page 1027 … Next page Next Last page Last »
