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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 31301 - 31325 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201137009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2011 |
| 201137008 | 7702A.03-03 | Treatment of Material Changes | 09/16/2011 |
| 201137007 | 1296.00-00 | Passive Foreign Investment Company | 09/16/2011 |
| 201137006 | 1296.00-00 | Passive Foreign Investment Company | 09/16/2011 |
| 201137005 | 7704.03-00 | Qualifying Income | 09/16/2011 |
| 201137004 | 856.01-00 | Income Requirements | 09/16/2011 |
| 201137003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/16/2011 |
| 201137002 | 1362.04-00 | Inadvertent Terminations | 09/16/2011 |
| 201137002 | 1362.01-00 | Eligible v. Ineligible | 09/16/2011 |
| 201137001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2011 |
| 201137001 | 2642.00-00 | Inclusion Ratio | 09/16/2011 |
| 201136038 | 408.03-00 | Rollover Contributions | 09/09/2011 |
| 201136037 | 408.03-00 | Rollover Contributions | 09/09/2011 |
| 201136036 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/09/2011 |
| 201136035 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/09/2011 |
| 201136034 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/09/2011 |
| 201136033 | 412.06-00 | Minimum Funding Waiver | 09/09/2011 |
| 201136032 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/09/2011 |
| 201136031 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/09/2011 |
| 201136030 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/09/2011 |
| 201136029 | 408.03-00 | Rollover Contributions | 09/09/2011 |
| 201136028 | 4945.04-04 | Grants to Individuals | 09/09/2011 |
| 201136027 | 501.05-01 | Agriculture and Horticulture Organizations | 09/09/2011 |
| 201136026 | 4945.04-04 | Grants to Individuals | 09/09/2011 |
| 201136025 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/09/2011 |
