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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 57101 - 57125 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200402007 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 01/09/2004 |
| 200402006 | 338.01-02 | Time in which Election must be made | 01/09/2004 |
| 200402006 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/09/2004 |
| 200402005 | 3121.10-03 | Past Audit | 01/09/2004 |
| 200402004 | 61.09-18 | Discharge of Indebtedness | 01/09/2004 |
| 200402003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/09/2004 |
| 200402003 | 337.14-00 | Conversion to Tax Exempt | 01/09/2004 |
| 200402003 | 1366.00-00 | Pass-Thru of Items to Shareholders | 01/09/2004 |
| 200402002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/09/2004 |
| 200402001 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/09/2004 |
| 200401025 | 408.03-00 | Rollover Contributions | 01/02/2004 |
| 200401024 | 408.03-00 | Rollover Contributions | 01/02/2004 |
| 200401023 | 408.03-00 | Rollover Contributions | 01/02/2004 |
| 200401022 | 414.08-00 | Church Plan | 01/02/2004 |
| 200401021 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 01/02/2004 |
| 200401021 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 01/02/2004 |
| 200401021 | 415.02-01 | Annual Addition | 01/02/2004 |
| 200401020 | 408.03-00 | Rollover Contributions | 01/02/2004 |
| 200401019 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401018 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 01/02/2004 |
| 200401017 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401016 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401015 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401014 | 412.06-00 | Minimum Funding Waiver | 01/02/2004 |
| 200401013 | 9100.22-00 | Other | 01/02/2004 |
