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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 37601 - 37625 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200950058 | 408.06-00 | Distributions | 12/11/2009 |
| 200950057 | 408.03-00 | Rollover Contributions | 12/11/2009 |
| 200950056 | 408.03-00 | Rollover Contributions | 12/11/2009 |
| 200950055 | 408.03-00 | Rollover Contributions | 12/11/2009 |
| 200950054 | 408.03-00 | Rollover Contributions | 12/11/2009 |
| 200950053 | 408.03-00 | Rollover Contributions | 12/11/2009 |
| 200950052 | 408.03-00 | Rollover Contributions | 12/11/2009 |
| 200950051 | 501.03-30 | Organizational and Operational Tests | 12/11/2009 |
| 200950050 | 4945.04-04 | Grants to Individuals | 12/11/2009 |
| 200950049 | 501.33-00 | Private v. Public Interest Served | 12/11/2009 |
| 200950049 | 501.35-00 | "Exclusively" Test | 12/11/2009 |
| 200950048 | 4945.04-04 | Grants to Individuals | 12/11/2009 |
| 200950047 | 501.03-05 | Corporations | 12/11/2009 |
| 200950046 | 4945.04-04 | Grants to Individuals | 12/11/2009 |
| 200950045 | 4945.04-04 | Grants to Individuals | 12/11/2009 |
| 200950044 | 7602.00-00 | Examination of Books and Witnesses | 12/11/2009 |
| 200950043 | 50.02-00 | Ineligible Property | 12/11/2009 |
| 200950042 | 6695.00-00 | Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons | 12/11/2009 |
| 200950041 | 6404.06-09 | Time Limitations | 12/11/2009 |
| 200950041 | 7502.00-00 | Timely Mailing Treated as Timely Filing | 12/11/2009 |
| 200950040 | 6707.00-00 | Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) | 12/11/2009 |
| 200950040 | 6708.00-00 | Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters | 12/11/2009 |
| 200950039 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 12/11/2009 |
| 200950038 | 01.07.00-00 | ADMINISTRATION: Procedures | 12/11/2009 |
| 200950037 | 170.14-00 | Qualified Conservation Contribution | 12/11/2009 |
