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 46051 - 46075 of 76939
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200734011 | 1362.02-02 | Ceases to be Small Business Corporation | 08/24/2007 |
| 200734011 | 1362.04-00 | Inadvertent Terminations | 08/24/2007 |
| 200734011 | 1361.03-03 | Electing Small Business Trusts | 08/24/2007 |
| 200734010 | 2041.01-00 | Pre-1942 Powers | 08/24/2007 |
| 200734010 | 2041.05-00 | Exercise of Powers | 08/24/2007 |
| 200734010 | 2514.01-00 | Power Created on or Before October 21, 1942 | 08/24/2007 |
| 200734010 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 08/24/2007 |
| 200734009 | 468A.01-00 | In General | 08/24/2007 |
| 200734008 | 468A.01-00 | In General | 08/24/2007 |
| 200734007 | 468A.01-00 | In General | 08/24/2007 |
| 200734006 | 468A.01-00 | In General | 08/24/2007 |
| 200734005 | 468A.01-00 | In General | 08/24/2007 |
| 200734004 | 468A.01-00 | In General | 08/24/2007 |
| 200734003 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 08/24/2007 |
| 200734002 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 08/24/2007 |
| 200734002 | 9100.22-00 | Other | 08/24/2007 |
| 200734001 | 1362.00-00 | Election by Small Business Corporation | 08/24/2007 |
| 200734001 | 1362.01-00 | Eligible v. Ineligible | 08/24/2007 |
| 200734001 | 1362.01-03 | Late Elections | 08/24/2007 |
| 200733034 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/17/2007 |
| 200733033 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/17/2007 |
| 200733032 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/17/2007 |
| 200733031 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 08/17/2007 |
| 200733030 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/17/2007 |
| 200733029 | 4975.04-02 | ESOP Loans | 08/17/2007 |
