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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 53901 - 53925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200505029 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505028 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505027 | 412.06-00 | Minimum Funding Waiver | 02/04/2005 |
| 200505026 | 408.03-00 | Rollover Contributions | 02/04/2005 |
| 200505025 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505024 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/04/2005 |
| 200505024 | 501.06-01 | Performance of Particular Services for Members | 02/04/2005 |
| 200505023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/04/2005 |
| 200505022 | 2056.07-03 | Qualifying Interest | 02/04/2005 |
| 200505022 | 2056.07-05 | Effect of Local Law | 02/04/2005 |
| 200505021 | 41.00-00 | Credit for Increasing Research Activities | 02/04/2005 |
| 200505020 | 41.00-00 | Credit for Increasing Research Activities | 02/04/2005 |
| 200505019 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505018 | 7701.00-00 | Definitions | 02/04/2005 |
| 200505018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/04/2005 |
| 200505017 | 9100.01-00 | Section 42; Low-Income Housing Credit | 02/04/2005 |
| 200505017 | 42.07-03 | Date for Meeting Requirements | 02/04/2005 |
| 200505016 | 2057.00-00 | Qualified Family Business Interests | 02/04/2005 |
| 200505016 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/04/2005 |
| 200505015 | 41.00-00 | Credit for Increasing Research Activities | 02/04/2005 |
| 200505014 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505013 | 115.00-00 | Income of States, Municipalities, etc. | 02/04/2005 |
| 200505012 | 1362.04-00 | Inadvertent Terminations | 02/04/2005 |
| 200505011 | 1362.01-03 | Late Elections | 02/04/2005 |
| 200505010 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/04/2005 |
