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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 68801 - 68825 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200043055 | 414.08-00 | Church Plan | 10/27/2000 |
| 200043054 | 4942.03-05 | Qualifying Distribution | 10/27/2000 |
| 200043054 | 4942.03-07 | Set-Asides | 10/27/2000 |
| 200043053 | 507.01-01 | Special Rules | 10/27/2000 |
| 200043053 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 10/27/2000 |
| 200043052 | 501.03-08 | Educational Organizations | 10/27/2000 |
| 200043052 | 509.01-02 | Support | 10/27/2000 |
| 200043052 | 4945.04-00 | Definition of Taxable Expenditure | 10/27/2000 |
| 200043051 | 4947.01-00 | All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes | 10/27/2000 |
| 200043050 | 4944.03-00 | Exception for Program-Related Investments | 10/27/2000 |
| 200043050 | 4945.04-05 | Grants to Organizations | 10/27/2000 |
| 200043050 | 4945.04-06 | Expenditure Responsibility | 10/27/2000 |
| 200043049 | 419.03-00 | Welfare Benefit Fund | 10/27/2000 |
| 200043049 | 419.12-02 | Collectively Bargained Funds | 10/27/2000 |
| 200043049 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 10/27/2000 |
| 200043049 | 512.10-00 | Modifications | 10/27/2000 |
| 200043048 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 10/27/2000 |
| 200043047 | 4941.04-00 | Definition of Self-Dealing | 10/27/2000 |
| 200043046 | 17.07.00-00 | COMPROMISE AND SETTLEMENT: Basis for compromise | 10/27/2000 |
| 200043045 | 355.01-00 | Spin-Off | 10/27/2000 |
| 200043045 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/27/2000 |
| 200043044 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/27/2000 |
| 200043043 | 1362.01-03 | Late Elections | 10/27/2000 |
| 200043042 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/27/2000 |
| 200043041 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2000 |
