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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 52701 - 52725 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200528004 | 856.01-00 | Income Requirements | 07/15/2005 |
| 200528003 | 173.00-00 | Circulation Expenditures (Deductible v. Not Deductible) | 07/15/2005 |
| 200528002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/15/2005 |
| 200528001 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 07/15/2005 |
| 200527026 | 408.00-00 | Individual Retirement Accounts | 07/08/2005 |
| 200527025 | 408.00-00 | Individual Retirement Accounts | 07/08/2005 |
| 200527024 | 408.00-00 | Individual Retirement Accounts | 07/08/2005 |
| 200527023 | 414.09-00 | Certain Employee Contributions | 07/08/2005 |
| 200527022 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/08/2005 |
| 200527021 | 501.03-05 | Corporations | 07/08/2005 |
| 200527020 | 4942.05-01 | Active Conduct of Exempt Purpose Activities | 07/08/2005 |
| 200527020 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/08/2005 |
| 200527019 | 6033.01-00 | Exempt v. Non Exempt From Filing | 07/08/2005 |
| 200527018 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/08/2005 |
| 200527017 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/08/2005 |
| 200527016 | 3231.01-00 | Employers v. Not Employers | 07/08/2005 |
| 200527015 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 07/08/2005 |
| 200527015 | 9100.22-00 | Other | 07/08/2005 |
| 200527014 | 148.00-00 | Arbitrage | 07/08/2005 |
| 200527013 | 1362.02-03 | Passive Investment Income | 07/08/2005 |
| 200527012 | 104.01-00 | Health and Accident Insurance | 07/08/2005 |
| 200527011 | 7701.00-00 | Definitions | 07/08/2005 |
| 200527011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2005 |
| 200527010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/08/2005 |
| 200527009 | 103.02-00 | State and Local | 07/08/2005 |
