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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Afiche 42826 - 42850 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200838004 | 1362.04-00 | Inadvertent Terminations | 09/19/2008 |
| 200838003 | 1293.04-00 | Previously Taxed Amounts | 09/19/2008 |
| 200838003 | 1293.04-02 | Prevention of Double Inclusion (See Also 1248.00-00|(prop. 1248(d)(7)) | 09/19/2008 |
| 200838003 | 1293.05-00 | Basis Adjustments | 09/19/2008 |
| 200838003 | 1295.00-00 | Qualified Electing Fund | 09/19/2008 |
| 200838003 | 1295.01-00 | Who Can Make Election | 09/19/2008 |
| 200838003 | 1295.03-00 | Election Requirements | 09/19/2008 |
| 200838003 | 1295.03-02 | PFIC Annual Information Statement | 09/19/2008 |
| 200838003 | 1297.00-00 | Special Rules | 09/19/2008 |
| 200838003 | 1297.01-00 | Attribution of Ownership | 09/19/2008 |
| 200838003 | 1297.01-03 | Special Rules For Pass-Through Entities | 09/19/2008 |
| 200838003 | 1297.06-01 | Adjustment For Previously Taxed Amounts | 09/19/2008 |
| 200838002 | 1362.01-03 | Late Elections | 09/19/2008 |
| 200838001 | 1362.01-00 | Eligible v. Ineligible | 09/19/2008 |
| 200838001 | 1362.01-03 | Late Elections | 09/19/2008 |
| 200837053 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/12/2008 |
| 200837052 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/12/2008 |
| 200837051 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/12/2008 |
| 200837050 | 501.36-01 | Section 501(c)(3) Organizations | 09/12/2008 |
| 200837050 | 501.33-00 | Private v. Public Interest Served | 09/12/2008 |
| 200837049 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/12/2008 |
| 200837048 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/12/2008 |
| 200837047 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/12/2008 |
| 200837046 | 401.06-00 | Required Distributions | 09/12/2008 |
| 200837045 | 501.07-00 | Social Clubs | 09/12/2008 |
