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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 51101 - 51125 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200551034 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 12/23/2005 |
| 200551034 | 130.00-00 | Certain Personal Injury Liability Assignments | 12/23/2005 |
| 200551033 | 72.20-04 | Substantially Equal Payments | 12/23/2005 |
| 200551032 | 72.20-04 | Substantially Equal Payments | 12/23/2005 |
| 200551031 | 412.06-00 | Minimum Funding Waiver | 12/23/2005 |
| 200551030 | 4971.02-00 | Additional Tax | 12/23/2005 |
| 200551029 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/23/2005 |
| 200551028 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/23/2005 |
| 200551027 | 408.03-00 | Rollover Contributions | 12/23/2005 |
| 200551026 | 408.03-00 | Rollover Contributions | 12/23/2005 |
| 200551025 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/23/2005 |
| 200551025 | 4941.04-00 | Definition of Self-Dealing | 12/23/2005 |
| 200551024 | 507.00-00 | Termination of Private Foundation Status | 12/23/2005 |
| 200551024 | 4941.04-00 | Definition of Self-Dealing | 12/23/2005 |
| 200551024 | 4945.04-06 | Expenditure Responsibility | 12/23/2005 |
| 200551023 | 501.03-05 | Corporations | 12/23/2005 |
| 200551023 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 12/23/2005 |
| 200551022 | 3231.01-00 | Employers v. Not Employers | 12/23/2005 |
| 200551021 | 3231.01-00 | Employers v. Not Employers | 12/23/2005 |
| 200551020 | 2601.03-01 | Irrevocable Trusts | 12/23/2005 |
| 200551019 | 103.06-08 | Local Electric or Gas Facilities (Repealed But See 142.06-00) | 12/23/2005 |
| 200551018 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 12/23/2005 |
| 200551017 | 6031.04-00 | Information Required to be Provided to Partners | 12/23/2005 |
| 200551016 | 9114.03-27 | Netherlands | 12/23/2005 |
| 200551015 | 422.00-00 | Incentive Stock Options | 12/23/2005 |
