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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 46251 - 46275 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200730028 | 72.07-02 | Before Starting Date | 07/27/2007 |
| 200730027 | 412.06-00 | Minimum Funding Waiver | 07/27/2007 |
| 200730026 | 412.06-00 | Minimum Funding Waiver | 07/27/2007 |
| 200730025 | 408.03-00 | Rollover Contributions | 07/27/2007 |
| 200730024 | 408.03-00 | Rollover Contributions | 07/27/2007 |
| 200730023 | 408.03-00 | Rollover Contributions | 07/27/2007 |
| 200730022 | 412.06-00 | Minimum Funding Waiver | 07/27/2007 |
| 200730021 | 408.03-00 | Rollover Contributions | 07/27/2007 |
| 200730020 | 162.07-13 | Reimbursement of Expenses | 07/27/2007 |
| 200730020 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 07/27/2007 |
| 200730020 | 165.00-00 | Deductions For Losses | 07/27/2007 |
| 200730020 | 172.06-00 | Product Liability Losses | 07/27/2007 |
| 200730019 | 115.00-00 | Income of States, Municipalities, etc. | 07/27/2007 |
| 200730018 | 468B.01-00 | In General | 07/27/2007 |
| 200730018 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 07/27/2007 |
| 200730018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2007 |
| 200730018 | 9100.22-00 | Other | 07/27/2007 |
| 200730017 | 1362.01-03 | Late Elections | 07/27/2007 |
| 200730016 | 1362.04-00 | Inadvertent Terminations | 07/27/2007 |
| 200730015 | 2033.01-01 | Claim of Estate | 07/27/2007 |
| 200730015 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 07/27/2007 |
| 200730015 | 2036.02-00 | Retention of Right to Designate Who Shall Enjoy Property or Income | 07/27/2007 |
| 200730015 | 2038.01-00 | Power to Alter or Amend | 07/27/2007 |
| 200730015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/27/2007 |
| 200730014 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 07/27/2007 |
