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 53976 - 54000 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200506007 | 1362.00-00 | Election by Small Business Corporation | 02/11/2005 |
| 200506007 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 02/11/2005 |
| 200506006 | 7701.31-00 | Foreign Estate or Trust | 02/11/2005 |
| 200506006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506004 | 115.00-00 | Income of States, Municipalities, etc. | 02/11/2005 |
| 200506003 | 2642.00-00 | Inclusion Ratio | 02/11/2005 |
| 200506003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506002 | 7701.00-00 | Definitions | 02/11/2005 |
| 200506002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/11/2005 |
| 200506001 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 02/11/2005 |
| 200505032 | 501.03-30 | Organizational and Operational Tests | 02/04/2005 |
| 200505031 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505030 | 457.07-00 | Distribution Requirements | 02/04/2005 |
| 200505030 | 2056.13-00 | Passed From Decedent v. Not Passed From Decedent | 02/04/2005 |
| 200505030 | 2518.01-00 | Requirements for a Qualified Disclaimer | 02/04/2005 |
| 200505029 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505028 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505027 | 412.06-00 | Minimum Funding Waiver | 02/04/2005 |
| 200505026 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505025 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505024 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/04/2005 |
| 200505024 | 501.06-01 | Performance of Particular Services for Members | 02/04/2005 |
| 200505023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/04/2005 |
| 200505022 | 2056.07-03 | Qualifying Interest | 02/04/2005 |
