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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 59751 - 59775 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200306008 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 02/07/2003 |
| 200306008 | 2055.12-10 | Reformations of Nonqualifying Interests | 02/07/2003 |
| 200306008 | 664.03-02 | Charitable Remainder Unitrust | 02/07/2003 |
| 200306007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/07/2003 |
| 200306006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2003 |
| 200306005 | 1362.01-03 | Late Elections | 02/07/2003 |
| 200306004 | 148.00-00 | Arbitrage | 02/07/2003 |
| 200306004 | 148.05-00 | Temporary Period Exception | 02/07/2003 |
| 200306003 | 142.00-00 | Exempt Facility Bond | 02/07/2003 |
| 200306002 | 2055.09-02 | Contest | 02/07/2003 |
| 200306001 | 103.02-01 | Political Subdivisions | 02/07/2003 |
| 200306001 | 141.01-04 | Output Facilities | 02/07/2003 |
| 200306001 | 141.03-00 | Nongovernmental Output Property Acquired | 02/07/2003 |
| 200305033 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/31/2003 |
| 200305032 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 01/31/2003 |
| 200305031 | 414.08-00 | Church Plan | 01/31/2003 |
| 200305030 | 402.08-05 | By a Surviving Spouse | 01/31/2003 |
| 200305029 | 412.06-00 | Minimum Funding Waiver | 01/31/2003 |
| 200305028 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 01/31/2003 |
| 200305027 | 9100.22-00 | Other | 01/31/2003 |
| 200305027 | 897.02-00 | U.S. Real Property Interest | 01/31/2003 |
| 200305026 | 761.01-03 | Investing Partnership | 01/31/2003 |
| 200305025 | 761.01-03 | Investing Partnership | 01/31/2003 |
| 200305024 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/31/2003 |
| 200305023 | 664.03-02 | Charitable Remainder Unitrust | 01/31/2003 |
