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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 34526 - 34550 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201038017 | 408.03-00 | Rollover Contributions | 09/24/2010 |
| 201038016 | 412.00-00 | Minimum Funding Standards | 09/24/2010 |
| 201038015 | 501.06-03 | Professional Associations (See Also 0501.03-11) | 09/24/2010 |
| 201038014 | 56.00-00 | Adjustments In Computing Alternative Minimum Taxable Income | 09/24/2010 |
| 201038014 | 57.00-00 | Items of Tax Preference | 09/24/2010 |
| 201038013 | 118.01-02 | Nonshareholder Contributions | 09/24/2010 |
| 201038013 | 118.02-00 | Contributions in Aid of Construction | 09/24/2010 |
| 201038012 | 1035.03-00 | Exchange of Policies With Different Insurers | 09/24/2010 |
| 201038011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/24/2010 |
| 201038011 | 9100.22-00 | Other | 09/24/2010 |
| 201038010 | 1362.01-03 | Late Elections | 09/24/2010 |
| 201038010 | 1362.00-00 | Election by Small Business Corporation | 09/24/2010 |
| 201038009 | 7701.00-00 | Definitions | 09/24/2010 |
| 201038008 | 817.00-00 | Treatment of Variable Contracts | 09/24/2010 |
| 201038007 | 9100.10-01 | Accounting Methods | 09/24/2010 |
| 201038006 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/24/2010 |
| 201038006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/24/2010 |
| 201038005 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/24/2010 |
| 201038005 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/24/2010 |
| 201038004 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 09/24/2010 |
| 201038004 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/24/2010 |
| 201038003 | 7701.00-00 | Definitions | 09/24/2010 |
| 201038003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/24/2010 |
| 201038002 | 7701.00-00 | Definitions | 09/24/2010 |
| 201038002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/24/2010 |
