)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 26351 - 26375 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201328011 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328011 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328010 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328010 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328009 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328009 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328008 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328008 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328007 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328007 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328006 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328006 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328005 | 7704.03-00 | Qualifying Income | 07/12/2013 |
| 201328004 | 1362.00-00 | Election by Small Business Corporation | 07/12/2013 |
| 201328004 | 1362.01-00 | Eligible v. Ineligible | 07/12/2013 |
| 201328004 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328003 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/12/2013 |
| 201328003 | 336.03-05 | Liquidation to which section 332 Applies | 07/12/2013 |
| 201328003 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/12/2013 |
| 201328003 | 7701.01-00 | Associations v. Corporations | 07/12/2013 |
| 201328002 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/12/2013 |
| 201328001 | 1362.01-03 | Late Elections | 07/12/2013 |
| 201327023 | 408.03-00 | Rollover Contributions | 07/05/2013 |
| 201327022 | 412.06-00 | Minimum Funding Waiver | 07/05/2013 |
| 201327021 | 408.03-00 | Rollover Contributions | 07/05/2013 |
