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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 53751 - 53775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200510044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/11/2005 |
| 200510043 | 414.08-00 | Church Plan | 03/11/2005 |
| 200510042 | 404.15-00 | Amount of Deduction | 03/11/2005 |
| 200510041 | 412.00-00 | Minimum Funding Standards | 03/11/2005 |
| 200510040 | 412.06-00 | Minimum Funding Waiver | 03/11/2005 |
| 200510039 | 402.08-05 | By a Surviving Spouse | 03/11/2005 |
| 200510038 | 412.06-00 | Minimum Funding Waiver | 03/11/2005 |
| 200510037 | 408.00-00 | Individual Retirement Accounts | 03/11/2005 |
| 200510036 | 408.00-00 | Individual Retirement Accounts | 03/11/2005 |
| 200510035 | 401.06-01 | In General | 03/11/2005 |
| 200510035 | 402.08-01 | Rollover Lump Sums | 03/11/2005 |
| 200510034 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2005 |
| 200510033 | 402.08-00 | Rollover Contributions | 03/11/2005 |
| 200510032 | 408.00-00 | Individual Retirement Accounts | 03/11/2005 |
| 200510031 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/11/2005 |
| 200510030 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/11/2005 |
| 200510030 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/11/2005 |
| 200510030 | 512.07-00 | Trade Shows (See Also 0501.26-04) | 03/11/2005 |
| 200510030 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/11/2005 |
| 200510029 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/11/2005 |
| 200510029 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 03/11/2005 |
| 200510029 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 03/11/2005 |
| 200510028 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 03/11/2005 |
| 200510028 | 1221.12-02 | Business Hedges | 03/11/2005 |
| 200510027 | 7453.00-00 | Rules of Practice, Procedure, and Evidence | 03/11/2005 |
