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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 52176 - 52200 of 77651
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200547021 | 408.03-00 | Rollover Contributions | 11/25/2005 |
| 200547020 | 412.06-00 | Minimum Funding Waiver | 11/25/2005 |
| 200547019 | 412.00-00 | Minimum Funding Standards | 11/25/2005 |
| 200547018 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 11/25/2005 |
| 200547017 | 412.06-00 | Minimum Funding Waiver | 11/25/2005 |
| 200547016 | 501.07-05 | Business with Nonmembers | 11/25/2005 |
| 200547015 | 501.07-05 | Business with Nonmembers | 11/25/2005 |
| 200547014 | 501.07-05 | Business with Nonmembers | 11/25/2005 |
| 200547013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/25/2005 |
| 200547012 | 6011.02-00 | Incomplete Returns | 11/25/2005 |
| 200547011 | 6402.00-00 | Authority to Make Credits or Refunds | 11/25/2005 |
| 200547010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 11/25/2005 |
| 200547010 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/25/2005 |
| 200547009 | 9100.22-00 | Other | 11/25/2005 |
| 200547009 | 1503.04-00 | Dual Consolidated Loss | 11/25/2005 |
| 200547008 | 1362.01-03 | Late Elections | 11/25/2005 |
| 200547007 | 423.00-00 | Employee Stock Purchase Plans | 11/25/2005 |
| 200547006 | 162.36-02 | Covered Employees | 11/25/2005 |
| 200547005 | 468A.04-02 | Revised Schedules | 11/25/2005 |
| 200547004 | 1502.31-01 | Stock Basis After a Group Structure Change | 11/25/2005 |
| 200547004 | 9100.22-00 | Other | 11/25/2005 |
| 200547003 | 453.09-01 | Alternative Basis Recovery | 11/25/2005 |
| 200547002 | 877.00-00 | Expatriation to Avoid Tax | 11/25/2005 |
| 200547001 | 877.00-00 | Expatriation to Avoid Tax | 11/25/2005 |
| 200546055 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/18/2005 |
