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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 67876 - 67900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200104037 | 4945.04-06 | Expenditure Responsibility | 01/26/2001 |
| 200104036 | 507.00-00 | Termination of Private Foundation Status | 01/26/2001 |
| 200104036 | 501.03-02 | Foundations | 01/26/2001 |
| 200104036 | 509.03-00 | Continuation of Private Foundation Status | 01/26/2001 |
| 200104036 | 4942.03-05 | Qualifying Distribution | 01/26/2001 |
| 200104036 | 4945.04-06 | Expenditure Responsibility | 01/26/2001 |
| 200104035 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 01/26/2001 |
| 200104034 | 4942.03-07 | Set-Asides | 01/26/2001 |
| 200104033 | 401.06-01 | In General | 01/26/2001 |
| 200104032 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/26/2001 |
| 200104032 | 4941.04-00 | Definition of Self-Dealing | 01/26/2001 |
| 200104032 | 4942.03-05 | Qualifying Distribution | 01/26/2001 |
| 200104032 | 4944.05-00 | Definitions | 01/26/2001 |
| 200104032 | 4945.04-00 | Definition of Taxable Expenditure | 01/26/2001 |
| 200104031 | 512.01-01 | Rents and Royalties | 01/26/2001 |
| 200104031 | 1245.01-03 | Section 1245 Property | 01/26/2001 |
| 200104030 | 468B.02-00 | Taxation of Designated Settlement Funds | 01/26/2001 |
| 200104029 | 9999.98-00 | Not Able to Identify Under Present List | 01/26/2001 |
| 200104028 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/26/2001 |
| 200104028 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/26/2001 |
| 200104027 | 1502.75-00 | Filing Requirements | 01/26/2001 |
| 200104027 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/26/2001 |
| 200104026 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 01/26/2001 |
| 200104025 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/26/2001 |
| 200104025 | 355.01-00 | Spin-Off | 01/26/2001 |
