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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 46151 - 46175 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200729042 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 07/20/2007 |
| 200729041 | 501.07-01 | Profit v. Not for Profit | 07/20/2007 |
| 200729040 | 501.07-01 | Profit v. Not for Profit | 07/20/2007 |
| 200729039 | 408.03-00 | Rollover Contributions | 07/20/2007 |
| 200729038 | 408.03-00 | Rollover Contributions | 07/20/2007 |
| 200729036 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/20/2007 |
| 200729036 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 07/20/2007 |
| 200729035 | 1381.02-00 | Certain Other Cooperatives | 07/20/2007 |
| 200729035 | 1502.13-00 | Intercompany Transactions | 07/20/2007 |
| 200729034 | 6662.03-01 | Transfer Price Adjustments | 07/20/2007 |
| 200729033 | 1381.02-00 | Certain Other Cooperatives | 07/20/2007 |
| 200729032 | 1381.02-00 | Certain Other Cooperatives | 07/20/2007 |
| 200729031 | 1381.02-00 | Certain Other Cooperatives | 07/20/2007 |
| 200729030 | 9100.22-00 | Other | 07/20/2007 |
| 200729030 | 1503.04-04 | Dual Resident Corporation | 07/20/2007 |
| 200729029 | 7701.02-00 | Partnerships v. Associations | 07/20/2007 |
| 200729029 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/20/2007 |
| 200729029 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/20/2007 |
| 200729028 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 07/20/2007 |
| 200729028 | 2056.01-00 | Terminable Interests | 07/20/2007 |
| 200729028 | 2519.00-00 | Disposition of Certain Life Estates | 07/20/2007 |
| 200729028 | 2652.01-02 | Special Election for QTIP | 07/20/2007 |
| 200729027 | 1362.01-03 | Late Elections | 07/20/2007 |
| 200729026 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/20/2007 |
| 200729026 | 7701.00-00 | Definitions | 07/20/2007 |
