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 55726 - 55750 of 76964
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200432001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2004 |
| 200431023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/30/2004 |
| 200431023 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/30/2004 |
| 200431023 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/30/2004 |
| 200431023 | 4958.00-00 | Excess Benefit Transaction | 07/30/2004 |
| 200431022 | 408.08-00 | Tax Treatment of Accounts and Annuities | 07/30/2004 |
| 200431021 | 408.03-00 | Rollover Contributions | 07/30/2004 |
| 200431020 | 501.09-03 | Inurement | 07/30/2004 |
| 200431020 | 4976.01-00 | Disqualified Benefits | 07/30/2004 |
| 200431019 | 408.03-00 | Rollover Contributions | 07/30/2004 |
| 200431018 | 4942.03-05 | Qualifying Distribution | 07/30/2004 |
| 200431018 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/30/2004 |
| 200431017 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2004 |
| 200431016 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2004 |
| 200431016 | 408A.00-00 | Roth IRA | 07/30/2004 |
| 200431015 | 7453.02-00 | Admission to Practice | 07/30/2004 |
| 200431015 | 1503.04-04 | Dual Resident Corporation | 07/30/2004 |
| 200431014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 07/30/2004 |
| 200431013 | 7453.02-00 | Admission to Practice | 07/30/2004 |
| 200431012 | 61.40-00 | Governmental Benefits and Subsidies | 07/30/2004 |
| 200431011 | 754.02-00 | Timeliness of Election | 07/30/2004 |
| 200431010 | 42.09-01 | Federally-Subsidized Buildings | 07/30/2004 |
| 200431010 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/30/2004 |
| 200431009 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 07/30/2004 |
| 200431008 | 1362.01-03 | Late Elections | 07/30/2004 |
