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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 25451 - 25475 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201348004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2013 |
| 201348004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/29/2013 |
| 201348003 | 7701.00-00 | Definitions | 11/29/2013 |
| 201348003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2013 |
| 201348003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/29/2013 |
| 201348002 | 7701.00-00 | Definitions | 11/29/2013 |
| 201348002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2013 |
| 201348002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/29/2013 |
| 201348001 | 1362.01-00 | Eligible v. Ineligible | 11/29/2013 |
| 201348001 | 1362.04-00 | Inadvertent Terminations | 11/29/2013 |
| 201347030 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 11/22/2013 |
| 201347029 | 408.03-00 | Rollover Contributions | 11/22/2013 |
| 201347028 | 415.01-05 | Qualified Participant | 11/22/2013 |
| 201347027 | 408.03-00 | Rollover Contributions | 11/22/2013 |
| 201347026 | 408.03-00 | Rollover Contributions | 11/22/2013 |
| 201347025 | 408.03-00 | Rollover Contributions | 11/22/2013 |
| 201347024 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 11/22/2013 |
| 201347023 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/22/2013 |
| 201347021 | 6201.00-00 | Assessment Authority | 11/22/2013 |
| 201347020 | 45B.00-00 | FICA Tax Credit on Employee Tips | 11/22/2013 |
| 201347020 | 3401.00-00 | Definitions | 11/22/2013 |
| 201347019 | 468B.00-00 | Special Rules For Designated Settlement Funds | 11/22/2013 |
| 201347019 | 468B.02-00 | Taxation of Designated Settlement Funds | 11/22/2013 |
| 201347019 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 11/22/2013 |
| 201347018 | 9100.22-00 | Other | 11/22/2013 |
