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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 17726 - 17750 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201639019 | 408.03-00 | Rollover Contributions | 09/23/2016 |
| 201639018 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 09/23/2016 |
| 201639017 | 4945.04-04 | Grants to Individuals | 09/23/2016 |
| 201639016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/23/2016 |
| 201639016 | 501.06-01 | Performance of Particular Services for Members | 09/23/2016 |
| 201639015 | 3121.01-11 | Supplemental Unemployment Benefit Plans | 09/23/2016 |
| 201639014 | 367.00-00 | Foreign Corporations | 09/23/2016 |
| 201639014 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 09/23/2016 |
| 201639014 | 367.40-02 | Liquidations Under Section 332 | 09/23/2016 |
| 201639013 | 7701.00-00 | Definitions | 09/23/2016 |
| 201639013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/23/2016 |
| 201639012 | 1361.03-02 | Qualified Subchapter S Trusts | 09/23/2016 |
| 201639012 | 1361.03-03 | Electing Small Business Trusts | 09/23/2016 |
| 201639012 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/23/2016 |
| 201639012 | 1362.04-00 | Inadvertent Terminations | 09/23/2016 |
| 201639011 | 1361.03-02 | Qualified Subchapter S Trusts | 09/23/2016 |
| 201639011 | 1361.03-03 | Electing Small Business Trusts | 09/23/2016 |
| 201639011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/23/2016 |
| 201639011 | 1362.04-00 | Inadvertent Terminations | 09/23/2016 |
| 201639010 | 1361.03-02 | Qualified Subchapter S Trusts | 09/23/2016 |
| 201639010 | 1361.03-03 | Electing Small Business Trusts | 09/23/2016 |
| 201639010 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/23/2016 |
| 201639010 | 1362.04-00 | Inadvertent Terminations | 09/23/2016 |
| 201639009 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/23/2016 |
| 201639009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2016 |
