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 26676 - 26700 of 74386Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201225007 115.00-00 Income of States, Municipalities, etc. 06/22/2012 201225007 115.03-00 Essential Governmental Function 06/22/2012 201225006 9100.00-00 Extension of Time for Making Certain Elections 06/22/2012 201225006 1361.05-00 Qualified Subchapter S Subsidiary 06/22/2012 201225005 1362.04-00 Inadvertent Terminations 06/22/2012 201225005 1361.03-02 Qualified Subchapter S Trusts 06/22/2012 201225004 642.03-00 Charitable Deduction 06/22/2012 201225003 1362.04-00 Inadvertent Terminations 06/22/2012 201225002 9100.22-00 Other 06/22/2012 201225001 1362.01-03 Late Elections 06/22/2012 201225001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2012 201224047 408.03-00 Rollover Contributions 06/15/2012 201224046 408.03-00 Rollover Contributions 06/15/2012 201224045 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012 201224044 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012 201224043 402.08-00 Rollover Contributions 06/15/2012 201224043 403.05-00 Rollover Amounts 06/15/2012 201224042 414.08-00 Church Plan 06/15/2012 201224041 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012 201224040 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/15/2012 201224039 4945.04-04 Grants to Individuals 06/15/2012 201224038 4945.04-04 Grants to Individuals 06/15/2012 201224037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/15/2012 201224037 501.09-04 Membership 06/15/2012 201224036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2012 Pagination First page « First Previous page Previous … Page 1064 Page 1065 Page 1066 Page 1067 Current page 1068 Page 1069 Page 1070 Page 1071 Page 1072 … Next page Next Last page Last »
