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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 34226 - 34250 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201043006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/29/2010 |
| 201043005 | 7701.00-00 | Definitions | 10/29/2010 |
| 201043005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/29/2010 |
| 201043005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/29/2010 |
| 201043004 | 1275.08-00 | Integration | 10/29/2010 |
| 201043004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/29/2010 |
| 201043003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/29/2010 |
| 201043003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/29/2010 |
| 201043002 | 856.00-00 | Definition of Real Estate Investment Trust | 10/29/2010 |
| 201043002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/29/2010 |
| 201043001 | 141.00-00 | Private Activity Bond; Qualified Bond | 10/29/2010 |
| 201043001 | 141.01-00 | Private Business Tests | 10/29/2010 |
| 201042043 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/22/2010 |
| 201042042 | 408.03-00 | Rollover Contributions | 10/22/2010 |
| 201042041 | 408.03-00 | Rollover Contributions | 10/22/2010 |
| 201042040 | 501.03-30 | Organizational and Operational Tests | 10/22/2010 |
| 201042040 | 501.33-00 | Private v. Public Interest Served | 10/22/2010 |
| 201042040 | 501.35-00 | "Exclusively" Test | 10/22/2010 |
| 201042039 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/22/2010 |
| 201042038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/22/2010 |
| 201042037 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 10/22/2010 |
| 201042036 | 6231.05-00 | Affected Item | 10/22/2010 |
| 201042035 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 10/22/2010 |
| 201042034 | 6230.03-01 | Time for Filing Claim | 10/22/2010 |
| 201042033 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 10/22/2010 |
