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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 59251 - 59275 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200311006 | 1362.01-03 | Late Elections | 03/14/2003 |
| 200311005 | 1362.04-00 | Inadvertent Terminations | 03/14/2003 |
| 200311004 | 1362.01-03 | Late Elections | 03/14/2003 |
| 200311003 | 168.20-02 | Asset Classes | 03/14/2003 |
| 200311003 | 168.32-00 | Redeterminations, Changes in Use | 03/14/2003 |
| 200311002 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 03/14/2003 |
| 200311002 | 306.00-00 | Dispositions of Certain Stock | 03/14/2003 |
| 200311002 | 368.05-00 | Recapitalization (Type "E") | 03/14/2003 |
| 200311001 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 03/14/2003 |
| 200310026 | 336.01-00 | General Rule | 03/07/2003 |
| 200310026 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/07/2003 |
| 200310025 | 414.08-00 | Church Plan | 03/07/2003 |
| 200310024 | 4947.02-01 | Exclusions Involving Status of Income Interests | 03/07/2003 |
| 200310024 | 4941.04-00 | Definition of Self-Dealing | 03/07/2003 |
| 200310023 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2003 |
| 200310022 | 1362.02-03 | Passive Investment Income | 03/07/2003 |
| 200310021 | 2501.01-00 | Gift v. Not a Gift | 03/07/2003 |
| 200310021 | 2601.03-01 | Irrevocable Trusts | 03/07/2003 |
| 200310020 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 03/07/2003 |
| 200310019 | 1362.01-03 | Late Elections | 03/07/2003 |
| 200310018 | 1362.01-03 | Late Elections | 03/07/2003 |
| 200310017 | 1362.01-03 | Late Elections | 03/07/2003 |
| 200310016 | 2632.01-00 | Time and Manner of Allocation | 03/07/2003 |
| 200310016 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2003 |
| 200310015 | 1362.01-03 | Late Elections | 03/07/2003 |
