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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 42901 - 42925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200837009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/12/2008 |
| 200837009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/12/2008 |
| 200837008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/12/2008 |
| 200837008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/12/2008 |
| 200837007 | 1362.01-03 | Late Elections | 09/12/2008 |
| 200837006 | 7701.00-00 | Definitions | 09/12/2008 |
| 200837006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/12/2008 |
| 200837005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/12/2008 |
| 200837004 | 103.02-01 | Political Subdivisions | 09/12/2008 |
| 200837004 | 115.00-00 | Income of States, Municipalities, etc. | 09/12/2008 |
| 200837004 | 115.03-00 | Essential Governmental Function | 09/12/2008 |
| 200837003 | 7701.00-00 | Definitions | 09/12/2008 |
| 200837003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/12/2008 |
| 200837002 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/12/2008 |
| 200837001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/12/2008 |
| 200837001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/12/2008 |
| 200837001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/12/2008 |
| 200836046 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/05/2008 |
| 200836045 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/05/2008 |
| 200836044 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/05/2008 |
| 200836043 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 09/05/2008 |
| 200836042 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 09/05/2008 |
| 200836041 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 09/05/2008 |
| 200836041 | 501.09-01 | Permissible Benefits | 09/05/2008 |
| 200836041 | 501.09-02 | Geographic Locale | 09/05/2008 |
