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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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Showing 41901 - 41925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200851053 | 1313.01-00 | Determination v. No Determination | 12/19/2008 |
| 200851052 | 1234A.00-00 | Gains or Losses From Certain Terminations | 12/19/2008 |
| 200851051 | 1234A.01-00 | Right or Obligation With Respect to Personal Property | 12/19/2008 |
| 200851050 | 165.06-00 | Worthless Securities | 12/19/2008 |
| 200851049 | 168.36-00 | Additional First Year Depreciation | 12/19/2008 |
| 200851048 | 1313.01-00 | Determination v. No Determination | 12/19/2008 |
| 200851047 | 1402.03-00 | Trade or Business (Reference to Section 162) | 12/19/2008 |
| 200851046 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/19/2008 |
| 200851045 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/19/2008 |
| 200851045 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/19/2008 |
| 200851044 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 12/19/2008 |
| 200851044 | 7701.00-00 | Definitions | 12/19/2008 |
| 200851043 | 408.03-00 | Rollover Contributions | 12/19/2008 |
| 200851042 | 412.06-00 | Minimum Funding Waiver | 12/19/2008 |
| 200851041 | 412.06-00 | Minimum Funding Waiver | 12/19/2008 |
| 200851040 | 501.03-20 | Religious Organizations | 12/19/2008 |
| 200851039 | 4945.04-04 | Grants to Individuals | 12/19/2008 |
| 200851038 | 4945.04-04 | Grants to Individuals | 12/19/2008 |
| 200851037 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 12/19/2008 |
| 200851036 | 9999.98-00 | Not Able to Identify Under Present List | 12/19/2008 |
| 200851035 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/19/2008 |
| 200851034 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
| 200851033 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 12/19/2008 |
| 200851032 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
| 200851031 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
