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 19526 - 19550 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201452026 408.03-00 Rollover Contributions 12/26/2014 201452025 402.08-00 Rollover Contributions 12/26/2014 201452024 408.03-00 Rollover Contributions 12/26/2014 201452023 408.03-00 Rollover Contributions 12/26/2014 201452022 402.08-00 Rollover Contributions 12/26/2014 201452021 4942.03-07 Set-Asides 12/26/2014 201452020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/26/2014 201452019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/26/2014 201452018 501.33-00 Private v. Public Interest Served 12/26/2014 201452018 501.35-00 "Exclusively" Test 12/26/2014 201452017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/26/2014 201452016 332.00-00 Complete Liquidation of Subsidiaries 12/26/2014 201452015 164.00-00 Taxes 12/26/2014 201452014 1362.04-00 Inadvertent Terminations 12/26/2014 201452013 856.07-00 Treatment of Wholly Owned Subsidiaries 12/26/2014 201452013 9100.00-00 Extension of Time for Making Certain Elections 12/26/2014 201452012 7701.00-00 Definitions 12/26/2014 201452012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014 201452011 7701.00-00 Definitions 12/26/2014 201452011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014 201452010 7701.00-00 Definitions 12/26/2014 201452010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014 201452009 7701.00-00 Definitions 12/26/2014 201452009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/26/2014 201452008 7701.00-00 Definitions 12/26/2014 Pagination First page « First Previous page Previous … Page 778 Page 779 Page 780 Page 781 Current page 782 Page 783 Page 784 Page 785 Page 786 … Next page Next Last page Last »
