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 48451 - 48475 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200649039 | 412.06-00 | Minimum Funding Waiver | 12/08/2006 |
| 200649038 | 408.03-00 | Rollover Contributions | 12/08/2006 |
| 200649037 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/08/2006 |
| 200649036 | 9999.98-00 | Not Able to Identify Under Present List | 12/08/2006 |
| 200649035 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/08/2006 |
| 200649034 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/08/2006 |
| 200649033 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/08/2006 |
| 200649032 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/08/2006 |
| 200649031 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/08/2006 |
| 200649030 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/08/2006 |
| 200649029 | 501.05-00 | Labor Organizations | 12/08/2006 |
| 200649028 | 1031.02-00 | Like Kind Property | 12/08/2006 |
| 200649027 | 664.03-02 | Charitable Remainder Unitrust | 12/08/2006 |
| 200649026 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 12/08/2006 |
| 200649026 | 901.01-04 | Dual Capacity Taxpayers | 12/08/2006 |
| 200649025 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 12/08/2006 |
| 200649025 | 901.01-04 | Dual Capacity Taxpayers | 12/08/2006 |
| 200649024 | 1362.01-03 | Late Elections | 12/08/2006 |
| 200649023 | 2518.00-00 | Disclaimers | 12/08/2006 |
| 200649023 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 12/08/2006 |
| 200649022 | 9100.22-00 | Other | 12/08/2006 |
| 200649021 | 9100.22-00 | Other | 12/08/2006 |
| 200649020 | 9100.22-00 | Other | 12/08/2006 |
| 200649019 | 754.02-00 | Timeliness of Election | 12/08/2006 |
| 200649019 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/08/2006 |
