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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 57376 - 57400 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200346027 | 412.06-00 | Minimum Funding Waiver | 11/14/2003 |
| 200346026 | 413.02-00 | Deduction Limitations | 11/14/2003 |
| 200346025 | 408.00-00 | Individual Retirement Accounts | 11/14/2003 |
| 200346024 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 11/14/2003 |
| 200346023 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 11/14/2003 |
| 200346022 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346021 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346020 | 468A.04-02 | Revised Schedules | 11/14/2003 |
| 200346019 | 702.00-00 | Income and Credits of Partner | 11/14/2003 |
| 200346019 | 704.01-02 | Economic Effect | 11/14/2003 |
| 200346019 | 851.00-00 | Definition of Regulated Investment Company | 11/14/2003 |
| 200346019 | 7704.01-00 | Meaning of | 11/14/2003 |
| 200346018 | 2642.00-00 | Inclusion Ratio | 11/14/2003 |
| 200346018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/14/2003 |
| 200346017 | 355.01-00 | Spin-Off | 11/14/2003 |
| 200346016 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346015 | 911.11-03 | Reelection | 11/14/2003 |
| 200346014 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/14/2003 |
| 200346013 | 355.01-01 | Split-Off | 11/14/2003 |
| 200346012 | 1362.01-03 | Late Elections | 11/14/2003 |
| 200346011 | 338.01-02 | Time in which Election must be made | 11/14/2003 |
| 200346011 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/14/2003 |
| 200346010 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/14/2003 |
| 200346009 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/14/2003 |
