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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 54251 - 54275 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200501014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/07/2005 |
| 200501014 | 1362.04-00 | Inadvertent Terminations | 01/07/2005 |
| 200501013 | 1362.04-00 | Inadvertent Terminations | 01/07/2005 |
| 200501012 | 7701.00-00 | Definitions | 01/07/2005 |
| 200501012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2005 |
| 200501011 | 1362.04-00 | Inadvertent Terminations | 01/07/2005 |
| 200501010 | 1362.01-03 | Late Elections | 01/07/2005 |
| 200501009 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/07/2005 |
| 200501008 | 7701.00-00 | Definitions | 01/07/2005 |
| 200501008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2005 |
| 200501007 | 1362.01-3 | (blank) | 01/07/2005 |
| 200501006 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/07/2005 |
| 200501006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/07/2005 |
| 200501006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/07/2005 |
| 200501005 | 9100.22-00 | Other | 01/07/2005 |
| 200501005 | 1503.04-04 | Dual Resident Corporation | 01/07/2005 |
| 200501004 | 141.00-00 | Private Activity Bond; Qualified Bond | 01/07/2005 |
| 200501003 | 141.00-00 | Private Activity Bond; Qualified Bond | 01/07/2005 |
| 200501002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/07/2005 |
| 200501001 | 7701.00-00 | Definitions | 01/07/2005 |
| 200453027 | 408.03-00 | Rollover Contributions | 12/31/2004 |
| 200453026 | 401.09-00 | Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) | 12/31/2004 |
| 200453025 | 412.06-00 | Minimum Funding Waiver | 12/31/2004 |
| 200453024 | 412.06-00 | Minimum Funding Waiver | 12/31/2004 |
| 200453023 | 401.06-00 | Required Distributions | 12/31/2004 |
