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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 44676 - 44700 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200807025 | 408.03-00 | Rollover Contributions | 02/15/2008 |
| 200807024 | 412.06-00 | Minimum Funding Waiver | 02/15/2008 |
| 200807023 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 02/15/2008 |
| 200807022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/15/2008 |
| 200807021 | 501.03-30 | Organizational and Operational Tests | 02/15/2008 |
| 200807020 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/15/2008 |
| 200807019 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/15/2008 |
| 200807018 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 02/15/2008 |
| 200807017 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/15/2008 |
| 200807016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/15/2008 |
| 200807016 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/15/2008 |
| 200807015 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 02/15/2008 |
| 200807015 | 701.00-00 | Partners, Not Partnerships, Subject to Tax | 02/15/2008 |
| 200807014 | 3231.01-00 | Employers v. Not Employers | 02/15/2008 |
| 200807013 | 146.00-00 | Volume Cap | 02/15/2008 |
| 200807013 | 146.07-00 | Carryforward of Allocation | 02/15/2008 |
| 200807013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/15/2008 |
| 200807013 | 9100.03-00 | Section 146; Volume Cap | 02/15/2008 |
| 200807012 | 9100.09-00 | Section 442; Accounting Periods | 02/15/2008 |
| 200807011 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/15/2008 |
| 200807011 | 355.01-00 | Spin-Off | 02/15/2008 |
| 200807010 | 42.00-00 | Low-Income Housing Credit | 02/15/2008 |
| 200807009 | 382.12-16 | Controlled Groups | 02/15/2008 |
| 200807009 | 9100.22-00 | Other | 02/15/2008 |
| 200807008 | 382.12-16 | Controlled Groups | 02/15/2008 |
