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 25651 - 25675 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201242002 2652.01-02 Special Election for QTIP 10/19/2012 201242002 9100.00-00 Extension of Time for Making Certain Elections 10/19/2012 201242001 9100.22-00 Other 10/19/2012 201242001 992.02-00 Election 10/19/2012 201241020 412.06-00 Minimum Funding Waiver 10/12/2012 201241019 402.09-00 Tax on Lump Sum Distributions 10/12/2012 201241018 501.07-00 Social Clubs 10/12/2012 201241018 511.02-00 Section 501(c)(2) Corporations 10/12/2012 201241017 401.06-01 In General 10/12/2012 201241016 408.03-00 Rollover Contributions 10/12/2012 201241015 408.03-00 Rollover Contributions 10/12/2012 201241014 408.03-00 Rollover Contributions 10/12/2012 201241013 4945.04-04 Grants to Individuals 10/12/2012 201241012 501.12-03 Mutual or Cooperative Electric Companies 10/12/2012 201241011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/12/2012 201241011 501.03-05 Corporations 10/12/2012 201241011 501.32-00 Income Inures v. does Not Inure to Private Individual 10/12/2012 201241011 501.33-00 Private v. Public Interest Served 10/12/2012 201241010 501.03-04 Unincorporated Associations 10/12/2012 201241009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/12/2012 201241008 6229.02-00 Extension by Agreement 10/12/2012 201241007 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 10/12/2012 201241006 6228.05-00 Other Requests 10/12/2012 201241005 1092.08-00 Definitions and Special Rules 10/12/2012 201241005 1092.02-00 Special Rule for Identified Straddles 10/12/2012 Pagination First page « First Previous page Previous … Page 1023 Page 1024 Page 1025 Page 1026 Current page 1027 Page 1028 Page 1029 Page 1030 Page 1031 … Next page Next Last page Last »
