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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 29726 - 29750 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201217011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/27/2012 |
| 201217010 | 1362.04-00 | Inadvertent Terminations | 04/27/2012 |
| 201217009 | 1362.01-00 | Eligible v. Ineligible | 04/27/2012 |
| 201217009 | 1362.01-02 | Election After Termination | 04/27/2012 |
| 201217009 | 1362.02-00 | Termination of Election | 04/27/2012 |
| 201217009 | 1362.02-02 | Ceases to be Small Business Corporation | 04/27/2012 |
| 201217009 | 1362.04-00 | Inadvertent Terminations | 04/27/2012 |
| 201217009 | 1362.00-00 | Election by Small Business Corporation | 04/27/2012 |
| 201217008 | 1362.04-00 | Inadvertent Terminations | 04/27/2012 |
| 201217007 | 1362.01-03 | Late Elections | 04/27/2012 |
| 201217006 | 1362.04-00 | Inadvertent Terminations | 04/27/2012 |
| 201217006 | 1362.00-00 | Election by Small Business Corporation | 04/27/2012 |
| 201217005 | 7704.03-00 | Qualifying Income | 04/27/2012 |
| 201217004 | 163.03-03 | Investment Income and Expenses | 04/27/2012 |
| 201217004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/27/2012 |
| 201217003 | 163.03-02 | Investment Interest | 04/27/2012 |
| 201217003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/27/2012 |
| 201217002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/27/2012 |
| 201217001 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 04/27/2012 |
| 201216050 | 408.03-00 | Rollover Contributions | 04/20/2012 |
| 201216049 | 408.03-00 | Rollover Contributions | 04/20/2012 |
| 201216048 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 04/20/2012 |
| 201216047 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/20/2012 |
| 201216046 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 04/20/2012 |
| 201216045 | 507.00-00 | Termination of Private Foundation Status | 04/20/2012 |
