)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 56151 - 56175 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200422002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/28/2004 |
| 200422001 | 381.04-03 | Change With Consent of Commissioner | 05/28/2004 |
| 200422001 | 446.03-01 | Cash | 05/28/2004 |
| 200421010 | 4941.04-00 | Definition of Self-Dealing | 05/21/2004 |
| 200421010 | 4958.00-00 | Excess Benefit Transaction | 05/21/2004 |
| 200421010 | 509.02-02 | Supporting Organizations | 05/21/2004 |
| 200421010 | 507.00-00 | Termination of Private Foundation Status | 05/21/2004 |
| 200421010 | 4945.04-06 | Expenditure Responsibility | 05/21/2004 |
| 200421010 | 4942.03-05 | Qualifying Distribution | 05/21/2004 |
| 200421009 | 408.03-00 | Rollover Contributions | 05/21/2004 |
| 200421008 | 408.03-00 | Rollover Contributions | 05/21/2004 |
| 200421007 | 408.03-00 | Rollover Contributions | 05/21/2004 |
| 200421006 | 408.03-00 | Rollover Contributions | 05/21/2004 |
| 200421005 | 414.00-00 | Definitions and Special Rules | 05/21/2004 |
| 200421004 | 414.18-00 | Separate Lines of Business and Operating Units | 05/21/2004 |
| 200421004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2004 |
| 200421003 | 408.03-00 | Rollover Contributions | 05/21/2004 |
| 200421002 | 6020.00-00 | Returns Prepared for or Executed by Secretary | 05/21/2004 |
| 200421002 | 6020.01-00 | Failure to File Return | 05/21/2004 |
| 200421002 | 6020.02-00 | Return Prepared by IRS Personnel | 05/21/2004 |
| 200421002 | 6404.00-00 | Abatements | 05/21/2004 |
| 200421002 | 6502.00-00 | Collection After Assessment (Timely v. Not Timely) | 05/21/2004 |
| 200421002 | 6401.01-00 | Assessment or Collection After Limitation Period | 05/21/2004 |
| 200421001 | 3121.10-03 | Past Audit | 05/21/2004 |
| 200420037 | 408.03-00 | Rollover Contributions | 05/14/2004 |
