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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 59326 - 59350 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200309005 | 2642.00-00 | Inclusion Ratio | 02/28/2003 |
| 200309004 | 1362.01-03 | Late Elections | 02/28/2003 |
| 200309003 | 141.01-00 | Private Business Tests | 02/28/2003 |
| 200309003 | 149.02-00 | Federally Guaranteed Bond Not Exempt | 02/28/2003 |
| 200309002 | 4052.01-00 | First Retail Sale | 02/28/2003 |
| 200309001 | 9100.09-00 | Section 442; Accounting Periods | 02/28/2003 |
| 200308055 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 02/21/2003 |
| 200308055 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 02/21/2003 |
| 200308054 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2003 |
| 200308053 | 414.09-00 | Certain Employee Contributions | 02/21/2003 |
| 200308052 | 507.00-00 | Termination of Private Foundation Status | 02/21/2003 |
| 200308051 | 507.00-00 | Termination of Private Foundation Status | 02/21/2003 |
| 200308050 | 507.00-00 | Termination of Private Foundation Status | 02/21/2003 |
| 200308049 | 507.00-00 | Termination of Private Foundation Status | 02/21/2003 |
| 200308048 | 355.01-01 | Split-Off | 02/21/2003 |
| 200308048 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/21/2003 |
| 200308047 | 338.01-02 | Time in which Election must be made | 02/21/2003 |
| 200308047 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 02/21/2003 |
| 200308046 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/21/2003 |
| 200308045 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/21/2003 |
| 200308044 | 1362.00-00 | Election by Small Business Corporation | 02/21/2003 |
| 200308043 | 1362.01-03 | Late Elections | 02/21/2003 |
| 200308042 | 453.08-00 | Revocation of Elections | 02/21/2003 |
| 200308041 | 1362.01-03 | Late Elections | 02/21/2003 |
| 200308040 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/21/2003 |
