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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 43226 - 43250 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200831030 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/01/2008 |
| 200831030 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/01/2008 |
| 200831030 | 4947.00-00 | Treatment of Certain Nonexempt Trusts as Charitable Foundations | 08/01/2008 |
| 200831029 | 507.00-00 | Termination of Private Foundation Status | 08/01/2008 |
| 200831029 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/01/2008 |
| 200831029 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/01/2008 |
| 200831029 | 4947.00-00 | Treatment of Certain Nonexempt Trusts as Charitable Foundations | 08/01/2008 |
| 200831028 | 412.06-00 | Minimum Funding Waiver | 08/01/2008 |
| 200831027 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 08/01/2008 |
| 200831026 | 408.03-00 | Rollover Contributions | 08/01/2008 |
| 200831025 | 408.02-01 | Benefit Distributions | 08/01/2008 |
| 200831025 | 408.03-00 | Rollover Contributions | 08/01/2008 |
| 200831024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/01/2008 |
| 200831023 | 355.01-01 | Split-Off | 08/01/2008 |
| 200831023 | 355.01-00 | Spin-Off | 08/01/2008 |
| 200831022 | 1362.04-00 | Inadvertent Terminations | 08/01/2008 |
| 200831021 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/01/2008 |
| 200831021 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831020 | 856.02-00 | Investment Requirements | 08/01/2008 |
| 200831019 | 851.02-00 | Gross Income Requirement | 08/01/2008 |
| 200831018 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831018 | 2652.01-02 | Special Election for QTIP | 08/01/2008 |
| 200831017 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2008 |
| 200831017 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 08/01/2008 |
| 200831017 | 853.00-00 | Foreign Tax Credit Allowed Shareholders | 08/01/2008 |
