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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 52476 - 52500 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200530033 | 408.03-00 | Rollover Contributions | 07/29/2005 |
| 200530032 | 408.03-00 | Rollover Contributions | 07/29/2005 |
| 200530031 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2005 |
| 200530030 | 501.14-00 | Credit Unions | 07/29/2005 |
| 200530029 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 07/29/2005 |
| 200530029 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/29/2005 |
| 200530029 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/29/2005 |
| 200530028 | 170.07-01 | Churches | 07/29/2005 |
| 200530027 | 1092.06-00 | Straddle Defined | 07/29/2005 |
| 200530027 | 263.21-00 | Interest and Carrying Costs - Straddles | 07/29/2005 |
| 200530026 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/29/2005 |
| 200530025 | 3231.01-00 | Employers v. Not Employers | 07/29/2005 |
| 200530024 | 3231.01-00 | Employers v. Not Employers | 07/29/2005 |
| 200530023 | 338.02-00 | Qualified Stock Purchase | 07/29/2005 |
| 200530022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/29/2005 |
| 200530021 | 7701.00-00 | Definitions | 07/29/2005 |
| 200530021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/29/2005 |
| 200530020 | 2041.07-00 | Release of Powers | 07/29/2005 |
| 200530020 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/29/2005 |
| 200530020 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 07/29/2005 |
| 200530019 | 7701.00-00 | Definitions | 07/29/2005 |
| 200530019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/29/2005 |
| 200530018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/29/2005 |
| 200530017 | 355.01-00 | Spin-Off | 07/29/2005 |
| 200530016 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/29/2005 |
