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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 46801 - 46825 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200721007 | 104.02-00 | Workmen's Compensation | 05/25/2007 |
| 200721006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/25/2007 |
| 200721006 | 6166.00-00 | Extension of Time to Pay Estate Tax | 05/25/2007 |
| 200721005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/25/2007 |
| 200721004 | 7701.00-00 | Definitions | 05/25/2007 |
| 200721004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/25/2007 |
| 200721003 | 1362.04-00 | Inadvertent Terminations | 05/25/2007 |
| 200721002 | 1362.04-00 | Inadvertent Terminations | 05/25/2007 |
| 200721001 | 860D.01-00 | Election | 05/25/2007 |
| 200721001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/25/2007 |
| 200720030 | 72.07-02 | Before Starting Date | 05/18/2007 |
| 200720030 | 501.04-01 | Local Associations of Employees | 05/18/2007 |
| 200720029 | 501.19-00 | Organization of Past or Present Armed Forces Members | 05/18/2007 |
| 200720028 | 501.05-01 | Agriculture and Horticulture Organizations | 05/18/2007 |
| 200720027 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 05/18/2007 |
| 200720026 | 501.04-01 | Local Associations of Employees | 05/18/2007 |
| 200720025 | 408.03-00 | Rollover Contributions | 05/18/2007 |
| 200720024 | 408.06-00 | Distributions | 05/18/2007 |
| 200720023 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 05/18/2007 |
| 200720023 | 72.20-05 | Separation After Age 55 | 05/18/2007 |
| 200720022 | 408.03-00 | Rollover Contributions | 05/18/2007 |
| 200720021 | 4941.03-00 | Special Rules as to Liability | 05/18/2007 |
| 200720020 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/18/2007 |
| 200720020 | 4945.04-04 | Grants to Individuals | 05/18/2007 |
| 200720019 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/18/2007 |
