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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 28276 - 28300 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201243002 | 1362.01-03 | Late Elections | 10/26/2012 |
| 201243001 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/26/2012 |
| 201242026 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 10/19/2012 |
| 201242025 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242024 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/19/2012 |
| 201242023 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242022 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242021 | 408.03-00 | Rollover Contributions | 10/19/2012 |
| 201242020 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/19/2012 |
| 201242020 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 10/19/2012 |
| 201242019 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/19/2012 |
| 201242019 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 10/19/2012 |
| 201242018 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/19/2012 |
| 201242018 | 408A.00-00 | Roth IRA | 10/19/2012 |
| 201242017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/19/2012 |
| 201242017 | 501.36-01 | Section 501(c)(3) Organizations | 10/19/2012 |
| 201242017 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 10/19/2012 |
| 201242016 | 501.06-01 | Performance of Particular Services for Members | 10/19/2012 |
| 201242015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/19/2012 |
| 201242015 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 10/19/2012 |
| 201242015 | 501.33-00 | Private v. Public Interest Served | 10/19/2012 |
| 201242014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/19/2012 |
| 201242014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/19/2012 |
| 201242014 | 501.03-05 | Corporations | 10/19/2012 |
| 201242014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/19/2012 |
