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.
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Showing 33976 - 34000 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201032004 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 08/13/2010 |
| Number 201032003 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 08/13/2010 |
| Number 201032002 | UILC 2055.00-00 | Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | Release Date 08/13/2010 |
| Number 201032002 | UILC 2518.00-00 | Subject Disclaimers | Release Date 08/13/2010 |
| Number 201032001 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/13/2010 |
| Number 201032001 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 08/13/2010 |
| Number 201031043 | UILC 415.01-00 | Subject Limitation for Defined Benefit Plans | Release Date 08/06/2010 |
| Number 201031042 | UILC 402.08-01 | Subject Rollover Lump Sums | Release Date 08/06/2010 |
| Number 201031041 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/06/2010 |
| Number 201031040 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/06/2010 |
| Number 201031039 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/06/2010 |
| Number 201031038 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/06/2010 |
| Number 201031037 | UILC 4942.03-07 | Subject Set-Asides | Release Date 08/06/2010 |
| Number 201031036 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 08/06/2010 |
| Number 201031036 | UILC 4946.01-00 | Subject Disqualified Person | Release Date 08/06/2010 |
| Number 201031035 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/06/2010 |
| Number 201031035 | UILC 501.03-04 | Subject Unincorporated Associations | Release Date 08/06/2010 |
| Number 201031035 | UILC 501.03-05 | Subject Corporations | Release Date 08/06/2010 |
| Number 201031035 | UILC 501.03-08 | Subject Educational Organizations | Release Date 08/06/2010 |
| Number 201031035 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 08/06/2010 |
| Number 201031035 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 08/06/2010 |
| Number 201031034 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 08/06/2010 |
| Number 201031034 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 08/06/2010 |
| Number 201031033 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 08/06/2010 |
| Number 201031033 | UILC 501.03-04 | Subject Unincorporated Associations | Release Date 08/06/2010 |
