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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 37676 - 37700 of 77311
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201004005 | 61.40-00 | Governmental Benefits and Subsidies | 01/29/2010 |
| 201004005 | 6041.08-00 | Payments By United States Or A State | 01/29/2010 |
| 201004004 | 832.00-00 | Insurance Company Taxable Income | 01/29/2010 |
| 201004003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2010 |
| 201004003 | 163.00-00 | Interest | 01/29/2010 |
| 201004002 | 1362.01-03 | Late Elections | 01/29/2010 |
| 201004002 | 7701.00-00 | Definitions | 01/29/2010 |
| 201004002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/29/2010 |
| 201004001 | 355.01-01 | Split-Off | 01/29/2010 |
| 201004001 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/29/2010 |
| 201003033 | 408.03-00 | Rollover Contributions | 01/22/2010 |
| 201003032 | 408.03-00 | Rollover Contributions | 01/22/2010 |
| 201003031 | 408.03-00 | Rollover Contributions | 01/22/2010 |
| 201003030 | 408.03-00 | Rollover Contributions | 01/22/2010 |
| 201003029 | 412.00-00 | Minimum Funding Standards | 01/22/2010 |
| 201003028 | 412.00-00 | Minimum Funding Standards | 01/22/2010 |
| 201003027 | 412.00-00 | Minimum Funding Standards | 01/22/2010 |
| 201003026 | 412.00-00 | Minimum Funding Standards | 01/22/2010 |
| 201003025 | 4945.04-04 | Grants to Individuals | 01/22/2010 |
| 201003024 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/22/2010 |
| 201003023 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/22/2010 |
| 201003022 | 501.07-03 | Leases or Sales of Club Property | 01/22/2010 |
| 201003021 | 4945.04-04 | Grants to Individuals | 01/22/2010 |
| 201003020 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 01/22/2010 |
| 201003019 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/22/2010 |
