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 42976 - 43000 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200741001 1362.01-03 Late Elections 10/12/2007 200740022 412.06-00 Minimum Funding Waiver 10/05/2007 200740021 408.00-00 Individual Retirement Accounts 10/05/2007 200740020 408.00-00 Individual Retirement Accounts 10/05/2007 200740019 412.06-00 Minimum Funding Waiver 10/05/2007 200740018 401.06-00 Required Distributions 10/05/2007 200740018 401.06-02 Employee Dies Before Entire Interest Distributed 10/05/2007 200740017 408.00-00 Individual Retirement Accounts 10/05/2007 200740016 412.06-00 Minimum Funding Waiver 10/05/2007 200740015 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/05/2007 200740014 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/05/2007 200740013 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/05/2007 200740012 501.03-33 Lessening the Burdens of Government 10/05/2007 200740011 9100.22-00 Other 10/05/2007 200740011 1503.04-04 Dual Resident Corporation 10/05/2007 200740010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/05/2007 200740010 7704.03-00 Qualifying Income 10/05/2007 200740009 2032.00-00 Alternate Valuation 10/05/2007 200740009 9100.00-00 Extension of Time for Making Certain Elections 10/05/2007 200740008 2032.01-00 Exercise of Election 10/05/2007 200740008 9100.00-00 Extension of Time for Making Certain Elections 10/05/2007 200740007 468A.05-07 Self Dealing 10/05/2007 200740006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/05/2007 200740006 338.01-02 Time in which Election must be made 10/05/2007 200740005 368.01-00 Statutory Merger or Consolidation (Type "A") 10/05/2007 Pagination First page « First Previous page Previous … Page 1716 Page 1717 Page 1718 Page 1719 Current page 1720 Page 1721 Page 1722 Page 1723 Page 1724 … Next page Next Last page Last »
